I decided to test for myself, downloaded Lacinato ABX and tested a 32-bit 352.8Khz flac I had lying around, to the same file downsampled to 16-bit 44.1KHz. I couldn't tell any difference. Then I tried 192k mp3... still no difference. Couldn't reliably differentiate 128 or 64kbps mp3 either. I had to go down to 32k before I could be certain which was which, and even then I still had to listen carefully. Think I need t…
OTOH, we know nothing of your audio equipment nor how its setup.