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Is Hi-Res music worth what it offers? (1/2)

Digital recordings exist in two main encoding formats. The PCM (Pulse Code Modulation) format which encodes the signal from n-bit samples (e.g. 16 bits for CD) taken at regular intervals (number of samples per second, e.g. 44100 times per second for CD) and the DSD (Direct Stream Digital) format which encodes the signal on a single bit but at very high speed ( Delta-Sigma modulation ). Recordings using the PCM are available in several resolutions defined by the number of quantization bits and the sampling rate: 16 bits, 44.1 kHz (Audio CD quality) 16-bit, 48 kHz (DVD standard PCM) 24-bit, 48 kHz (DVD Extended PCM) 24 bits, 44.1 kHz 24 bits, 88 kHz 24 bits, 96 kHz 24 bits, 176 kHz 24 bits, 192 kHz 24 bits, 352 kHz There are other resolutions including 32-bit floating but not available on the market. Obviously the higher the resolution used, the better the sound should be with a gain in the high frequencies and in the signal to noise ratio (in theory 98 dB in 16 bits, 144 dB in 24 bits)...