These files are often extracted from the DSD layer of SACDs or high-res downloads from platforms like HDtracks or Qobuz . Album Context & Production Uncle Salty
So why 88.2 kHz?
: High-resolution 88.2kHz FLAC offers twice the sampling rate of a standard CD (44.1kHz), providing a more "open" soundstage and clearer transients. Aerosmith - Toys In The Attic -1975- -FLAC- 88