All things being equal (which of course they never are) is the average audio track on a DVD the same quality as a CD?

More pointedly, if I pulled the audio track from a musical DVD and then bruned an audio CD from that will it be the same quality as if I had bought the associated soundtrack CD?

DVD's are 48KHz, CD's are only 44KHz, also DVD's often have 6channel audio vs 2 channel for CD.

If you convert to audio CD then you are going to have to resample to 44KHz which I would think would lead to worser quality than the associated soundtrack.