This is an extremely hard comparison to do well. I'll give a few examples as to why:
Small differences in gain are ABX able much more readily than differences in noise at the 16 vs 24 bit level. So if the signal chain gives even a small difference in gain between the samples that's what you'll track. A reasonable conversion path to 16 bits for mastering will also apply dithering and some kind of brickwall limiting (you have to limit after the dither or as part of the dither as dither can change levels!), and this can result in gain changes. The DAC may behave differently or have outright bugs for some configurations too.
This is particularly true wrt reconstruction filters for sample rate differences. And if you were comparing 44.1k and 192k then the physical DAC itself was likely running at a different rate and its _analog_ filters are probably better optimized for one vs the other (this is less true for 48k vs 192k, as the hardware likely runs at the same rate for both). So one answer to this comparison can be "on this particular hardware this rate is better than that rate"-- but that's a implementation property not a property of format choice.
You might think, "okay I'll use a mathematically perfect down and up conversion process and run the DAC in the exact same configuration for all cases". But even then you run into issues like after reconstruction the _inter sample_ peak levels will be higher than the levels of the samples, so you have to handle that and in a way that doesn't produce a gain difference between the two configurations. (probably by running your perfect process and finding the gain level that results in no limiting, then making the gain of the original match).
And then for the high rate vs non-high rate you have to deal with the fact that most amplifiers are not particularly linear (compared to well constructed software at least!) and that any real speaker is very far from linear. This means that the presence or absence of ultrasonics will change the audio in the 0-20khz band.. Before you think "well that could be a reason that high rate is better" observe that if there was some consistently good effect from the ultrasonics you could just bake it into the low rate sample.
> but in my 50s I know
Yeah if you're in your 50's you're absolutely not hearing differences way up above 20khz (especially if you're male), I bet you can't even hear CRT flybacks from 100 yards anymore. :P Most people have no idea how much their high frequency hearing degrades as they age because it plays approximately no role in your life, but it's real, dramatic, and as far as I know happens to everyone.
I don't mean to discount your experience: I don't really doubt that it was real. But answering the general question of the necessity of low vs high rate probably takes a team of experts, armed with test gear and the designs of the HW/SW in question, to vet the test configuration. Testing a _particular_ configuration without the ability to distinguish its implementation quirks from format-fundamentals is much easier and that's what most attempts to test this question are actually testing.
By testing in a recording studio you were doing far better than most such comparisons. Usually people try comparing different files and they're comparing entirely different mastering processes. Files made for the "high res" market will often have much less compression and limiting then files made for commercial radio play / casual listening... and truly do sound obviously much better. Some of my favorite recordings are rips from vinyl. Vinyl is an awful format from the perspective of audio fidelity, but it's also pretty intolerant of excessive compression and limiting because the record will skip if the needle is bouncing off the rails. And more recently I suppose they also avoid over compression there because of the difference in target listener/environment.