I remember doing a similar test years ago with this track and i though the 192 version was better (9 times out of 10)
I used audacity to downsample and upsample (for the 48 KS/s version).
I used https://www.random.org/ integer generator to decide if the 192 version was going to be called A (if 0) or B (if 1).
Album: The New Organ of the Philharmonie Mercatorhalle Duisburg
Song: Thalben-Ball: Variations on a theme of Paganini for pedals
Note that you probably want tweeters that reach well above 30Khz for this.
The difference between the files is definitely not audible by itself (yes i did try listening to it):
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I used audacity to downsample and upsample (for the 48 KS/s version).
I used https://www.random.org/ integer generator to decide if the 192 version was going to be called A (if 0) or B (if 1).
Album: The New Organ of the Philharmonie Mercatorhalle Duisburg
Song: Thalben-Ball: Variations on a theme of Paganini for pedals
Note that you probably want tweeters that reach well above 30Khz for this.
The difference between the files is definitely not audible by itself (yes i did try listening to it):
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