Not sure I would characterize 16/44.1 source material as lowly. I was an audiophile until I found better things to spend money on, but still have a pretty high end system. I was all into the 24/192 capable formats when it came out, and spent big bucks on a first generation DVD audio player. There wasn't a whole lot to pick from to listen too, but I made myself believe it sounded far superior. It didn't. "Good" sound is very subjective, and the reality is that frequencies above 14-16 khz are of minimal to no importance to anyone over the age of about 20, especially if you have attended more than a few rock concerts. 44khz sampling allows for a reasonably good representation of frequencies up to 22khz according to Nyquist.