Converting your CD's to DVD Audio

I have seen several forum posts regarding making DVD Audio from CD’s and/or the value of increasing the bit depth and sampling rate of .wav or .aiff audio to make 24 bit versions of the files. The prevailing wisdom seems to be that even though the resulting files have more data representing the audio the apparent quality won’t be any better because you can never improve upon the source material. In a perfect world this would be true. Unfortunately when it comes to optical media like CD’s and DVD’s there are other factors at work here. Read the article.