One thing that comes up repeatedly in discussions with other music lovers and audiophiles regarding CD vs. high resolution digital formats, is the fact that most folks have no means of making a valid comparison. Often, the high resolution version of a record is mastered at a different session, sometimes by a different engineer. At many so-called "format shootouts", one hears level differences, EQ differences, etc., making a true comparison of the formats impossible. Astute listeners realize these are comparisons of different masterings and not of the formats themselves.
In an effort to provide some help, Soundkeeper Recordings is providing these samples from the same album, same mastering session, etc. A number of folks we know, who use upsampling devices to play back their CDs, have found these useful in illuminating the pluses as well as minuses of their upconversion, as they can now compare the results with a true high res version.
When comparing the files, be sure your system is not performing any sort of resampling and/or dithering to either one. Some will by default, either upsample the 16/44 or downsample and dither the high resolution version.
The downloads linked below are zipped .wav files.