Massive Master
www.massivemastering.com
Now when I see people talking about sample rates, I'm just gonna put 'em to the wall on the curve.
The other point with the F1 analogy is that there is a clear winner at the end of each race, and all kinds of active measurements during the race to demonstrate what the new design changes/improvements were doing.
The results are the hard evidence.
With recording and sampling rates...it always comes down to someone's personal impression based on what/how they hear something, often from a biased (even if usually unintentional) perspective....which then leaves a lot of room for subjective speculation about what exactly sounded "better".