[zeek]

If no processing, I won't disagree with you, capturing in the end bit and sample rates is great. With some folks that remaster not doing good work, I'll also agree with you.

r8brain pro(or even free) and mbit plus dither, I still say your hard pressed to hear a difference caused by the software the you wouldn't hear due to the change in sr and bit depth alone though. Technology has come a long way in the last few years.