Earlier quoted context omitted.
Why do 96 or 128khz sampled audio files sound better than 48khz ones? I blind tested and could always tell the difference between them, but not between 128 and 192
Did you generate the 48khz ones from the 96/128khz ones via downsampling or are they different recordings? Are they the exact same volume? We perceive things slightly louder as higher quality. Is it a double blind test, ie an ABX test? Are the bit depths the same? Many 96khz sampled files use 24 bits per sample, whereas 48khz usually uses 16 bits per sample.
but you do need phile-enough gears(minus the gilded pebbles hot glued onto circuit breakers)