lol, I don't wanna break yer balls, but I think he was meaning that something captured 24/44.1 > dithered to 16/44.1 sounds about the same as something captured 24/44.1 with no dithering applied. The dithering really improves the sound a lot I guess vs. capturing in straight 16/44.1. I should have been more specific in the previous post.

I thought the bit depth had a bigger effect than increasing the sampling rate.

What I find hard to believe is that a great recording with a great reel to reel recorder > played back analog with no digital stages, will sound about the same as a great digital recording (16 or 24 bit capture).