Where do we end up if we continue to use the logic that the difference between 192/24 and 94/24 is so slight as to make the higher resolution a wasted effort. That 44/16 is so close to 96/24 that it too is folly. Since only an audiophile can hear the difference between a CD and MP3@256 then 44/16 is not required.
The new Dave Matthews Blu-ray Disc has 24/48 2.0 PCM stereo and 24/96 5.1 TrueHD. Check out my review at dvdfile:
it's fascinating what a subjective difference that 96 kHz really makes... from one audiophile to another...
p.s. I ONLY do lossless on my iPod. No lossy bit-rate has been tolerable once I compared... even on headphones and even when driving on the car speakers with road noise...