It is not so much the recorder but the converters, preamps microphones, recording space and microphones (and there placement) as well as the plugins etc etc. Also knowing how to get the best out of kit also helps.

Whilst there is a clear audible difference between 16/44.1 and 24/96 (or 192) there are many other factors in play.

Remember that one Neumann U87ai microphone (industry standard) costs more than most high end digital "studios in a box" coming in at a cool 3000+ USD. Same with preamps, easy to drop 2-3k on a nice preamp !