About 5 or 6 years ago I decided I ought to buy a new DAC since the one I was using maxed at 48kHz and people were going on about "high rez".
I am a big believer in level matched listening comparisons at home at my leisure (that is how I satisfied myself that properly made speaker cable and interconnects sounded the same regardless of price 15 years previously).
I compared several DACs a Weiss, the Resolution Audio Cantata, Linn Klimax and the DAC part of a Metric Halo pro ADC/DAC. I could perhaps detect a tiny bit more detail in the mechanical noise of the pedal being operated in one favourite piano recording on the Cantata. The Weiss sounded a touch harsh when I first tested it but not always. Otherwise they were indistinguishable to my ears.
Now in the case of the difference between 44/16 and 96/24 I was concerned that there was a possibility that each file was a different mix, and/or that the DAC treated the two sizes of file sufficiently differently for them to sound different for reasons having nothing to do with resolution. An acquaintance converted the 96/24 file I had to 44/16, then back again such that I had 2 files to compare that were definitely the same mix and would be treated equally by the DAC, but one of the files would have had all data outside 44/16 stripped out of it.
I couldn't tell the difference between these files either.
So, it could be expectation bias, I cant hear above 16kHz and the music dynamic range was within 16 bits so I maybe subconsciously didn't expect a difference. It could be that I have cloth ears - which would be good luck since the differences were too subtle for me and I can forget equipment paranoia
. It could be that any differences between DACs are so tiny as not to be noticed on the sort of music I listen to.
Anyway I no longer have DAC anxiety (though I bought the Hugo when it first came out to have a good portable solution that is well made).
I also am completely comfortable with 44/16 music though I do have some super downloaded files bigger than that.
So I have listened, and for me there was negligible or no difference between DACs varying by an order of magnitude in price, except the quality of machining of the enclosure - the Linn Klimax is splendid.
The bit about cloth ears is hopefully not true - in the recordings I have made over the last 50 years I can clearly hear the differences between microphones, tape recorders and the effect of level settings on both analogue and digital recorders I have used. I also hear big differences between speakers and their room location. Just negligible in DACs.