None of the available downloads from the major players are TRUE high res audio. They are trying to say CD spec, and even old analog masters from tape are high res as long as they package it in a 24/96 wrapper, then, gee, nobody can really hear a difference.
There is one place I know of selling true HD audio disks and downloads and that's AIX records. The guy records the tracks he sells himself in his studio and has done free tracks you can download to test out and listen to, he also has a daily blog posts that you can sign up for or check out on his site. You can check it out here if your interested http://www.realhd-audio.com/
I have a few SACD and HD DVD disks here and love them even though most were made from analog masters, and I have downloaded his free demo tracks and the sound is just stunning in clarity and dynamic range if you have a system that can play and do them justice.
I don't like all the different styles of music he has but everything sounds great and I do like quite a few of the tracks and artists he has, worth a look/listen for anyone who cares.