Dear friends
I have made some experiences with converters. Can a file recorded in 24/48 sounds equal or even better after conversion to 16/44.1 ? How the converter works? beyond dithering process exist others? I have one Hedd by Crane.
There is some CD players winch works with upper sampling. If the original file is 16/44.1, how the upper sampling process can help to sound better?

thanks in advance