Oppps... took too long to save....
I don't happen to agree that excessive bit-rates and sampling rates make as much of a difference as some people perceive. The playback equipment, room shape, listeners frame of mind weigh much more on the perceived sound than the bit-rate/ samples rates used.
Back in the old days, 1980's etc... when digital first started creeping into more widespread audio use, things like 8-12 bit samplers and delays sounded god awful. But, with modern at a minimum 44.1 kHz, 16 bit gear that horrible low bit rate sound is no longer heard. At least by me...