<rant snipped>

I see andynormancx has already replied, and I'm sure others will too.

You are totally missing a very important issue. Let's go over this again
and see if you can get it.

You made available two files, let's call them A & B.

File A is redbook - 16/44.1

File B is hi-res - 24/96

Both files appear to be versions of Track 2, "Doralice" from the
"Getz/Gilberto" album by Stan Getz & Joao Gilberto [1].

You say:

file A "...was ripped off the regular Verve CD"
file B "...is a Chesky hi-rez master off the original studio master tape"

That suggests to me that file A was taken from the original mastering of
the album, while file B was taken from a remastering from the original
master tape (also released in Red Book form as MFSL UDCD 607, I believe).

So, we have two possible sources of differences in how each file sounds
when replayed:

1. the mastering process
2. the resolution of the audio file

It is simply not possible to say that any audible differences are due to
either 1) or 2).

Now, listen carefully - this is the important bit...

In order to evaluate the performance of the 24/96 file format, we must
produce files in 16/44.1 & 24/96 formats from the same master source.

You can do this by down-sampling the 24/96 file to 16/44.1; let's call
this file C.

Why don't you try doing that and see if you hear the same (obvious)
differences between file B & file C that you heard between file A & file B?

R.

[1] http://en.wikipedia.org/wiki/Getz/Gilberto

-- 
"Feed that ego and you starve the soul" - Colonel J.D. Wilkes
http://www.theshackshakers.com/
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