if preferring 192/24 or 176/24 to 96/24 or even 16/44 "disqualifies your entire approach" then why go from MP3 to 16/44?
is it ever ok to prefer better sound? or is it somehow an arbitrary level decided by whom exactly?
or maybe we all should simply pursue the level of sound quality we might desire? isn't that what this hobby is all about, the pursuit of fine audio and higher enjoyment of the music we love?
maybe as your system is currently constituted that could be correct. but how exactly do you know that? have you tried higher levels of resolution, dsd, 2xdsd, vinyl and determined that the DSP brings you more net gain? or are you assuming that end result?
Mike my point is that if you sell your system that sounds best for anything up to 96/24 (which is where all all the content is), because you found something better sounding on higher resolution only, you are obviously in it for sound quality, not content. Your "net gain" is better sound quality, but your "net loss" is taking a hit on sound quality of abbey road on 44/16. Nothing wrong with that but not my approach to sound reproduction.
Your approach would be to keep both sources. One optimized for 44/16, the other for high Rez. This makes a lot more sense.