I was getting a different album from the online store HDTracks when I noticed that they also sell The Legacy Collection - The Lion King in 44.1kHz/24bit format.
Doing a side by side comparison with the 16 bit format that I generated off my CD (which I got as soon as it came out), I can tell that there is a slight difference between the 16 bit quality you get on the CD and the 24 bit they offer in the store. It's minor, and you need a good setup to notice, but the CD does in fact sound slightly worse.
And don't get me started about MP3s and YouTube videos: those sound like you are listening through mufflers by comparison.
The only downside is that the file size is significantly larger compared to a MP3, and buying the album is somewhat on the pricey side (at $35 USD). However, I am sure that at least some of you, being TLK fans and all, would consider these downsides worth the awesome quality of the soundtrack. Even I am seriously considering buying this album, even though I already have the CD - the quality is just that much better!
Take a listen at the store here: http://www.hdtracks.com/walt-disney-rec ... -lion-king