Always difficult to be completely sure that a High Resolution version is from the same master (I assume the recording/mix is unchanged) as a lower resolution version, but are you suggesting that AAC and MP3 would be the indistinguishable from a 24bit/192kHz version? I can see that in terms of early digital recordings, especially when there is no master available greater than 16/44.1, a 24/192 version is but upsampling, but with earlier analogue and later digital recordings, a greater bit depth and sampling rate offers no benefit to the listener?
Here is a quote, from a few hours ago, that I would suggest is typical of a view that bit depth and sample rates act as a guide to quality for many that post on the issue of sound quality.
It would be helpful if you could back up your claims on any theory that asserts what is needed to digitally record music.