Earlier quoted context omitted.
The reasons for higher quality audio (24/32-bit data, higher frequency, etc) have value in the mastering process. For recording, yes there is value in it. It gives you freedom to adjust your recording without running out of headroom. For listening, no. Find me a double-blind test where 16-bit 48 or 44.1 kHz audio compares poorly to 24-bit 192 kHz audio. You won't find it. You'll find PLENTY of people claiming they ca…
I wonder if there's some real-world "resonance" we're ignoring. I could imagine an accurate statement like "the converted signal out of the DAC never diverges more than 0.005% from the original input", but could some aspects of that .005% produce some outsized weight when fed through a real audio system? I could imagine circuits that "rang" if given something that looks a little too square-wavey or hitting non-linear…
There's always a hypothetical edge case for some audiophiles to claim that what they hear is possible. And no matter how much blind testing, research, or engineering is done, this hypothetical edge case means that something has not been proven. It's both pointless and exhausting to discuss anything with these people because the end result is always that the possibility that an edge case exists means you can't claim something is BS.
Imagine somebody claimed that people can fly by flapping their arms. You say this is nonsense, but they said you have to prove it. So you ask 10 people to try to fly by flapping their hands and they cannot. This is not enough proof for them. So now you ask 1000 people to try it. Then the person claims maybe people in your country cannot fly this way, but in other countries they might be able to. So you go to 10 countries and ask 1000 people to try. Now the claim is that you did not test enough people who went to the gym every day and you should have asked the strongest people to fly. When nobody from this group can fly, maybe you should test the lightest people with light bones. This keeps going forever because there is always yet another edge case. Welcome to Audiophilia.