Warboots - Warboots (LOSSLESS)

The audio data of an audio CD is recorded at a sampling rate of 44.1 kHz, as 16-bit values and with two channels (first left, then right). With these values, an audio CD can be played in any CD player
With songs in 24/96 you can create a data CD. But this is mainly playable in computer drives.Of course you need more memory but in a better quality!

Upconverting CD Red Book audio is a waste of effort and disc space -- CD audio is 16b/44.1K -- making it 96K does nothing except make the file bigger.