It's important to note that the "88.2 kHz/24-bit" high-res FLAC file we're discussing often originates from a specific source: . When a digital file is created from the master tape used to press a vinyl record, it captures the subtle, warm, and expansive sound that vinyl enthusiasts prize, but in a convenient digital format. This process is sometimes preferred to a standard CD master, which can be compressed for loudness.
A rip provides an uncompressed, bit-perfect copy of the original studio masters. Because 88.2 kHz is an exact mathematical multiple of the standard Red Book CD sampling rate (44.1 kHz), the upsampling or studio archiving process maintains perfect mathematical alignment, eliminating interpolation artifacts. P-nk - Greatest Hits...So Far--- -2010- -FLAC- 88