Even if the source material for Amazon's MP3s was higher than the resolution a CD supports, it wouldn't improve the 'quality' of the MP3 because the source material ends up down converted/compressed to the standard 44.1khz/16bit format at 192kbps or greater, anyway. If the source material was fundamentally different, ie -- remix or remastered/literally different files, then the output would still be MP3 but of that different mix. There's no secret sauce to retaining 96khz/24bit of information in a package the size of an MP3 without significant loss, at least no algorithms that exist now. FLAC is probably the closest we have to data and quality retention while reducing the file size significantly.