I have experimented with downloads from iTunes at 256k and same albums from HDTracks at the highest file size my system will process, 24/96. I've gotta tell ya, so far, I have not been able to distinguish for better or worse any difference in sound/musicality between downloaded formats, so, at this point, I'm thinking what's the point of HDTracks, except for the convenience of getting CD quality from the ease of my recliner. Now, one thing for sure, I can distinguish between 128k and 16/44.1;and, therefore, I am inclined to just keep buying CD's. After all, they're perfect sound, perfect forever, right. At any rate, I like the idea of owning it and not loosing it in the cloud or wherever. I can also sell/trade my CD's and buy 'em used at a few stores where I live. I can't do that with downloads.