What you learn is to let folk that claim its better let them be. Do what works for you.
I'm thinking of buying a high end DAP and part of that is determining which audio format do I want to utilize. I want to rip my CDs, ensuring that I have the highest quality possible.
With that said, it's my understanding that CDs have a sampling rate of 44,100 Hz, but you can commonly rip them to 192,000 Hz or even 352,800 Hz. You can go even higher if you get into Super Audio CD or DSD.
So here is my question, if a CD tops out at 44 and that is the source, how can you rip it and create a higher sampling rate like 192 or 352? I just don't see the logic in creating a better file then the original file if that is all you have.