I cannot hear the difference between 16/44.1 (and by extension, 16/48) and High-Res Content generally, be they HDCD, SACD, or just straight-up Masters from Qobuz. This is on multiple sets of equipment, ranging from El Cheapo earbuds all the way to HD800 cans and full-fledged tower speakers being bi-amped. That’s not why I go for High-Res stuff, though. It’s all about archival, at least for me. With a 24/192 Master in…
I used to think the same. But I realized that downsampling hi-res music to 16/44.1 isn't a transparent conversion. So now I prefer the one downsampled to 16/44.1 by an expert in production env. I almost always download 16/44.1 flac files because of this.