If you want the best possible sound legally:
: Tracks like "Africa" and "Rosanna" benefit from the increased headroom, allowing the lush harmonies and orchestral pop elements to breathe. toto the essential toto 2004 flac 88 extra quality
Likely reality: Someone took the CD, ripped it to FLAC, upsampled it to 88.2 kHz (adding no real quality), and tagged it “Extra Quality” to attract downloads on torrent or file-sharing sites. If you want the best possible sound legally: