The only way to compare hi-res and standard res is to have the exact same recording captured in both formats, no resampling. I have such a recording of Lush Life. The 192 version definitely is better.
The difference however is not huge. The vocals are a bit more smooth and natural, not as edgy. This could easily be attributed to the digital filter differences at the two frequencies in most DACs. I use the same filter for both in my DAC, so its only the format in this case.
The goal is to make the standard res as good as high-res, and the Overdrive SE DAC does this. Unless you do immediate A/B, the differences are really small and recording dependent. I used to upsample most tracks that I really played a lot, but not anymore since the Overdrive. 44.1 sounds amazing. This is the way it should be.
Steve N.
Empirical Audio
The difference however is not huge. The vocals are a bit more smooth and natural, not as edgy. This could easily be attributed to the digital filter differences at the two frequencies in most DACs. I use the same filter for both in my DAC, so its only the format in this case.
The goal is to make the standard res as good as high-res, and the Overdrive SE DAC does this. Unless you do immediate A/B, the differences are really small and recording dependent. I used to upsample most tracks that I really played a lot, but not anymore since the Overdrive. 44.1 sounds amazing. This is the way it should be.
Steve N.
Empirical Audio