I do agree that I've heard some excellent sounding CDs at 44.1/16, All of Diana Kralls CDs sound good. I think it has to do with recording engineering, as well. I don't know anything about the "mastering" of CDs. I assume the source is a digital file. I spent years listening to CDs, some quite good and others not so good. That's pretty much all I listened to for more than a decade. And we must remember that almost all recordings released after 1980 were on digital files. A lot of it compressed and made to sound good on car radios, but awful on good home stereos. I still listen to CDs and 44.1/16 streaming files.
All that being said, however, I--remember I'm just speaking for myself and I wish that everyone else would, too-- have never heard any recording better than a well produced and mastered vinyl album.
There you have it. There are a wide range of recordings, and I have listened to and enjoyed them all. But, when done well, nothing beats a vinyl record. And, although I don't always believe audio engineers, there is a scientific basis for what I hear. I've explained it so many times in this forum, I won't bother to do it again.
But, you are all welcome to your own opinions. I never questioned the sound of CDs when they were all I listened to. Now I listen to vinyl as well as digital, and I enjoy it all, because I enjoy music. But, on the whole, all things taken into account, I enjoy vinyl more. One other caveat, I have invested in a good turntable, cartridge, and phono preamp. I have a decent digital front end, but it has cost much less.

