Hi,
Some time ago, I made "blind" listening tests of the EXACT same disk played on the EXACT same system.
It was Beethoven's 5th and 7th by Carlos KLEIBER with the Wiener Symphoniker released by DG about 35 years ago.
That is available in CD, to be downloaded as a 16/44 or in 24/96 hi rez.
It also comes in Blu-Ray audio with 24/192khz.
On my system, I was able to tell the difference between .mp3, ripped CD (not with AccurateRip...), original Cd and 24/96 files.
But Iwas totally unable to tell a difference between 24/96 and 24/192.
Even though I never tried, I am pretty sure I won't be able to tell apart 24/96 from 32/384 or 32/768...
And I wonder if there's anyone in the world being able to do that... except when being fitted with high-end audio measurement equipment...
Of course may way out of line here :-(