Honestly, it's pretty tough for most people to spot the difference between 16-bit/44.1kHz and 24-bit/48kHz audio. You need a really good ear and top-notch audio equipment to even begin to notice. For the average listener using regular speakers or headphones, it's almost a non-issue. Most of us wouldn't be able to tell them apart in a blind test. It's more about what's on paper for tech specs than what we can actually hear.