The original file is sold as 24/96 file, but it is originally from SACD recording (judging from the noise spectrum). So I rather call this SACD versus CD test. Or an expose how relativelly inferior material is sold as 24/96. Defenetly not DVD-A versus CD. If it would make much difference.
Basically the setting is the same as in the recently published SACD-CD test, where people could not hear the difference. Just that with this file you just listen, no need for switching systems and levels matching.
And Frank in JC: you are welcome to make a 16/48 versus 320kbps MP3 test. If people can not say which is MP3 and which is 16/48, then MP3 is good enough and can not be told apart from 16/48. Would that be so awfull? Considering the popularity of MP3 that would almost be good news!