I am not going to comment about audibility threshold as such discussions often lead to endless debates.
One point I want to address is 16/44 audio with various dithering and noise shaping technique can achieve 10 to 20dB better dynamic range than 96dB at some frequencies. On the other hand most modern DACs usually have a flat noise floor at least up to 30kHz or so before modulator noise showing up.
I created some test files for evaluation. Blumlein 88 also provided other test files later in the thread below.
https://www.audiosciencereview.com/forum/index.php?threads/philips-red-book.2138/post-57936
One point I want to address is 16/44 audio with various dithering and noise shaping technique can achieve 10 to 20dB better dynamic range than 96dB at some frequencies. On the other hand most modern DACs usually have a flat noise floor at least up to 30kHz or so before modulator noise showing up.
I created some test files for evaluation. Blumlein 88 also provided other test files later in the thread below.
https://www.audiosciencereview.com/forum/index.php?threads/philips-red-book.2138/post-57936