I certainly don't wish to crush new formats. I only take exception to the hype factor that attributes all the improvement in sound quality to the fact that the new recording is 24 bits and a higher sample rate. Certainly in the recordings I have mastered, they have a lot more work done on them beyond just running them through a higher resolution converter. Frankly, reducing these new masters down to a 16 bit copy on CD (carefully!) has yielded results that's pretty much indestinguishable from the higher bit master. The difference in sound quality between a 16 bit file and a 24 bit one with the only difference being their bit depths is almost impossible to hear with program material.

Let the flames begin.......