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Wanna try another experiment? Get a $300 MiniDisc deck with ATRAC 4.5 or better and a digital in and out, use an external DAC, and see if you can tell honestly the difference between the original 44/16 and a MD copy.

Take a listen to the DTS-ES Midnight Oil "Capricornia" CD. It states that it is at 44.1/24 DTS, my receiver only decodes 20 bit DTS I think (isn't 20 bit native for DTS and DD?). This DTS CD sounds absolutely stunning, equalling most of the DVD-Audio and SACD discs I've heard.