Comparing the comparable: High Resolution audio vs the CD

I’ve just uploaded to my Home Entertainment pages my 1999 comparison of a Chesky recording. Comparing a recording with itself? Why? Well, one is on DVD in high resolution 96kHz, 24 bit PCM, while the other is merely a CD, 44.1kHz, 16 bits. Are they different? Not all that much. This piece was originally published in Australian HI-FI.