I have a hard time when I compare 44.1/16 files to even 192/24 files, when the latter has sounded "better" to me, I have found that they have been "remastered", so it's not an "apples to apples" comparison.
For most of my music I purchase CDs from Amazon, record them as 44.1/16 AIFF files in iTunes and sync them to my music server.
I've had the same experience, that the digital websites charge WAY more for 44.1/16 downloads than Amazon charges for the same music on CD.