Good question

. Playback device is Topping D10s and it works excellent. The headamp is my own and works like this:
View attachment 217778
Other measurements correspond with this one, there are no flaws.
Headphones used were Koss Porta Pro for ABX report1 and Sennheiser HD598 for report #2.
If we cease usual secondary school simplifications, my humble question is -
what do we really know about hearing?
To those who might be interested, there is a link that summarizes results of hundreds of participants of similar tests
Over the last decade, there has been considerable debate over the benefits of recording and rendering high resolution audio beyond standard CD quality audio. This research involved a systematic review and meta-analysis (combining the results of numerous independent studies) to assess the ability...
www.aes.org