Sorry...I did misunderstand your first question. 

During the initial listening, though I knew the resolutions my listening
partner did not. He did identify differences between the 16/44 and the
24/192. He discerned a deeper and wider soundstage and more separation
between the instruments. This confirmed my own initial thoughts. Having
listened again today, there is a slightly more constricted quality to
the lower resolution sample than the higher. The higher resolution
sample appears to relax into the soundstage opening out a little more
and creating a less bright presentation. 

I will investigate your second question more closely being aware that
some companies do upsample the original 16/44 rates.

Thanks
Corelli


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