If any of you do a lot of listening at your PC, I ran into something today that may be of interest.
I've been listening to MP3s on the command line using madplay.exe, cuz winamp sounded like ass, even with the MAD plugin. It turns out that a upgrade of wimamp had replaced my "wave out" output plugin in Winamp. As far as I can tell, the MAD input pluging was outputting a 24bit stream, and I think the wave out plugin was truncating it down to 16bit.
Nonetheless, I fixed the output plugin, and the difference is h-u-g-e. 24/96 soundcards playing MP3s upsampled to 24/48 really give CDs a run for their money. Especially at high volumes, the extra dynamics of 24bit are clear, and it seems like you can see 'deeper' into the recording as well.
John van Ommen