Since I have multiple iPods and use iTunes (not with SBS though) I just convert to AAC 192 in iTunes from the 96/24 files. Funny thing if you go direct from 96/24 to 192 AAC, the file sizes are just about identical as doing 16/44.1 to 192 AAC. I was a little surprised with that when I was debating on which version to make for iPod I tried some albums where I have both hi-res & redbook, so since I'm not losing much space either way, I go with which master sounds best to me.
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