When you play these tracks back in your car your are forcing the iPhone to do the decoding which actually gives you worse sound than the headunit doing the decoding. A lot of headunit manufacturers out there claim to use 24bit DACs (Alpine comes to mind) but none of them will actually decode 24bit audio tracks. You mentioned you were listening in your car. It doesn't matter anyway because without an analog out on crap hardware like a cellphone you couldn't achieve CD quality audio in the best environment. The DAC (digital audio converter) built into the iPhone doesn't 24/48 output in analog. The iPhone will playback those files but not at that quality. The issue I take with everything you've posted is that you're trying to use your iPhone for playback. Sample rate arguably makes less of a difference in perceived quality. That's what you get when you go from 16bit to 24bit. There is potential for a large dynamic range with a greater bit depth. I know this thread is old but I stumbled upon it and I thought I would throw in my opinion on the subject.
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