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44.1kHz/16bit is not always the same though. ignoring overall recording quality. IMO the highs of early CDs from the 80s sound worse than contemporary releases. There were a lot improvements made to both DACs and ADCs (mainly oversampling and other stages)
I'm not talking about *specific* ADCs/DACs. I'm talking about the format. The format is mathematically defined; of course you have to use hardware that can fully utilize it or else you'll have a substandard result.
