There is no 1080p version of any currently airing anime. All anime airs in japan on 720p FROM A 720P SOURCE. Anything other than 720p will thus have lower quality. Any place that tires to give you a 1080p version of something that only comes in 720 is lying to you and you should never use that source. You can not give a 44Khz mp3 96Khz FLAC quality by saving it in flac no more than you can increase the resolution of an image by stretching it out.