It would be interesting to see if somebody really could tell 16/44.1 from 24/96 recording.
It would be fairly easy to try:
- make a 3-5 min long high quality 24/96 recording with a good recorder (like SD722) using good microphones in a quiet place (to get max dynamic range).
- cut the audio in 30 sec segments
- convert one random segment to 16/44.1 and save it
- reconvert it back to 24/96
- splice all segments back together
- listen and try to tell where the modified segment is.
The file could be placed somewere in the net for people to upload.