What's the point of converting to high res? You can't get more out than you put in. I can understand recording vinyl at 24/96. CD's are already 16/44 rersampling them to 24/96 can't make them any better.

It might be worth it resampling HDCD's. I've never tried it. Maybe I'll give it a try. My music server PC decodes them.

BTW: The newer versions of Media Player properly decode HDCD's