The best mastering? In my world, the ancient world where you find music lovers, the mastering is the picture that the producer want to give to the public.
There can only be one Master..
And producers deliberately degrades the sound quality between different resolutions is a ruffian: Boycott
The remastering is a betrayal.
I own and work in a recording/mixing/mastering studio and we deliver quite a bunch of different masters, depending on how the tracks will be published.
CD files will generally get a neutral master, but it will be pretty loud.
Vinyl will get a reduced stereo image in the bass region, because that might become an issue (physically, while playing back the record).
Streaming platforms are still a mystery to me. They all have different normalization algorithms, which work differently for each music genre and even song structure (a song with a fade-out will sound slightly differently than one without, for example). We tried around a lot (dozens of different masters for Spotify for example), but due to the normalization they apply, it's generally less of a punishment if you publish a record with higher dynamic range.
To comment on the og topic, I still gotta try that with the new system we now have, but I doubt I will hear a difference.
96db dynamic range and a frequency response to 20khz is plenty in my book.
I have tested myself on 320k mp3 vs hi-res in the past, and couldn't even reliably tell those apart (only 2/3 accuracy in a blind test), but that was with my relatively inexpensive home system back then. I'm interested to see if the outcome changes when I repeat this test on my (soon) new headphone rig (Topping D10->Topping L30->HE400i 2020).