Mavimao said:

Imagine taking a CD and making an mp3. Then take the mp3 and convert it to a large 24 bit 96khtz wav file. Is the wav file better than the original CD? In terms of numbers yeah, but no amount of processing is going to bring back the detail lost in the initial CD to mp3 conversion.

That makes a lot of sense, but you're missing the step of the 1080p scan of the negative, which would be like lowering the sample rate of the original cd and then comparing it to the upsampled mp3. But I understand your point, well said!