A resampled soundtrack is just the old stuff put through a sound editor and... resampled to the desired frequency. It is not "true" because the originals were of the lesser quality. It's like getting a crappy image and resizing it. You don't get a better image, just a bigger one.

Well, the first post specifically talks about "the original". Is it a different original, then?

You're missing the point. You pointed to a mod that states that it allows for high quality playback. This is misleading. The in-game files, which this mod 'patches' or 'resamples' are compressed audio files. Those files are not 44100 Hz, they are 22050 Hz compressed acm files. This means that first they have to be decompressed to wav, losing quality, and then they are resampled to 44k. This means that they are still at 22k quality, just resampled to the higher frequency. The OST (Original Sound Track) does not come from in-game files, those come from original CD quality audio recordings.

Can you point out specifically where does that information come from?

Because
1) as I quote the readme 2) if it's the same, then you'd simply not hear any difference, would you?

From the readme:

" WHAT THIS IS:
This is a patch ? along with content ? to allow playback of higher quality, 44.1kHz music in Baldur's Gate II Shadows of Amn with Throne of Bhaal. The patch updates all .acm audio in the game, and features various other fixes, as well. The current version of the mod supports properly patched installs of Baldur's Gate II Throne of Bhaal (inclusive OS X installs).

This mod changes the sample rate of .acm files from 22.05kHz to 44.1kHz. It does not affect any .wav or .wavc files present in the game. Install instructions and details included! "

OK, so what does the part that I quoted mean, from your point of view?
And what about your ears? Do you not hear the difference?

It is specifically talking about additional content added by the mod:
"The included content is taken from the official soundtrack CD(s) where applicable, arranged to match the original files." I don't use the mod. I'm only stating facts.

I don't know, you highlight "included content" and turn it into "additional content". These are two different words.

If those were just recoded versions, then they would sound the same. Once they been cut off, higher frequencies simply cannot re-appear on their own. That's a fact.
Higher frequencies are there. Anyone can verify that, as I did. That is also a fact.

Both these statements are verifiable, that's why they are facts.
Can you disprove either one?

No I didn't. Stop putting words into my mouth. I have already quoted from the readme where it quite specifically states that the mod offers additional content. You don't want to listen, so I'm done with this.

OK, done is done.

But those who have ears to hear, let them hear. And those who have eyes to see, let them see.

Late to the party but could I get those Throne of Bhaal Mp3 files, too? Thanks in advance!