You do both realize that any resampling does not in any way damage the benefits of the mastering?
And it is pretty much only the mastering that Amir recognizes as a benefit of high bit rates ...
Going to science ...
https://www.aes.org/e-lib/browse.cfm?elib=14195
Double blind test with a 44.1/16 "bottleneck" digitalization after hi-res analog output showed that CD quality was transparent
The real difference seems to be the original mastering/recording.