Comment by dialogbox

> With a 24/192 Master in FLAC or ALAC, I can downsample to whatever the destination form factor is. I can transcode to a 320kbps MP3, or a 16/48 WAV stream for a smart speaker, or a 24/96 stream for the theater.

I used to think the same. But I realized that downsampling hi-res music to 16/44.1 isn't a transparent conversion. So now I prefer the one downsampled to 16/44.1 by an expert in production env. I almost always download 16/44.1 flac files because of this.