I'll try to comment on the subject, hoping I don't bounce away a lot. Before commenting on a player's resolution, I'l comment on the material first. We have so many examples of badly recorded and mastered music that shows absolutely no stereo image and has a very small dynamic range, that sampling frequency AND bit depth become irrelevant. The same material might sound similar even at 8/22kHz. The poor sound quality of recordings is - IMHO - a much more serious issue to address and one that - funny, right - does have an answer. It's a shame music producers don't start by creating material that "might" benefit from an increased resolution first. Material that might be able to swamp a CD's "meager" 95dB of dynamic range. Second experience comes from reading books on how to design pre-amplifiers and amplifiers. Douglas Self suggests a 50kHz or so tuned RF (radio frequency) filter should be added to preamplifiers because all circuits exhibit increased distortion at frequencies higher than 20-30kHz and that, combined with inter-modulation and interference from the abundance of IR remotes, cordless phones, cellular phones, bluetooth devices, wireless routers, etc, can affect the performance at the audio range as well as stability. To quote a phrase I read somewhere else, "it is pointless and counter productive to exercise the semiconductors and getting them warmed up osculating at radio frequencies only to affect their linearity in the audio spectrum". There is one exception in my perspective of high frequency sampling rates. When I record from LP or tape onto the computer, I always record at a high sampling rate (32/192). For a specific reason though. The click removal s/w I am using as well as Audition's hiss removal algorithms seem to work much much better with more samples to work with. If an analogy is excused, it looks like comparing using a machete (16/44) against using a scalpel and magnifying glasses (32/192). Takes more time to cut pieces away but the precision of the cut is much better. Of course, audio is down sampled back to 16/44 once the processing is done, and sounds terrific.