What we do know for certain is that low inteligibillity or a noisy environment or hearing loss where it's difficult to understand the lyrics causes listening fatigue faster. As for compressed audio, I have only seen or heard about references to studies that
indicate listening fatigue. But no definite evidence.
For example:
Common speech quality evaluation methods rely on self-reported opinions after perceiving test stimuli. Whereas these methods-when carefully applied-provide valid and reliable quality indices, they provide little insight into the processes underlying perception and judgment. In this paper, we...
ieeexplore.ieee.org
Guinea pigs:
No indication of listening fatigue directly, but MP3 was found to trigger more negative emotions which again may potentially lead to listening fatigue over time.
Musical instrument sounds have distinct timbral and emotional characteristics that can change when audio processing is applied. This paper investigates the effects of MP3 compression on the emotional characteristics of eight sustained instrument sounds using listening tests. The experimental...
www.aes.org
As mentioned previously here, a research on listening fatigue is challenging because it requires a time of span and other aspects could come into play.
There are a good number who claim that listening to hirez instead of redbook makes them able to listen longer without fatigue, but proving this in a study would be demanding.