Consumer 24/96 is snake oil.
Please cite a 24/96 vs. 16/44.1 Blind A-B Test Comparison with results where 24/96 is the winner.
I can't find one.
Let's keep it real here at TS.com please, eh?
Your ears aren't mine, and vice versa.
MP3 128 to MP3 320, everyone hears, once they know what to listen for.
Most sense the smearing and sibilance issues before.
44.1/16 was a best approximation to what human hearing is capable, with very little headroom.
It exceeds what vinyl and most consumer analog tape are capable of.
96/24 leaves substantial headroom at very small cost (now).
Can I hear the difference between CD and 96/24 FLAC ?
I believe that I can.
It took quite a while, but I "sense" a snap in drums.
There is something in brass, especially the rustic Asian horns, which have a buzzy quality.
But mostly, I hear it in acoustic piano in room reverberations and "air".
I'm recording a good deal of solo piano these days. (in 88.2/24, by the way)
The Archive is full of comps, eTree may as well.
Look for solo piano, I think you may hear what I mean.
This one has a great deal of air, maybe to test a track or two?: