A number of well constructed double blind A/B and A/B/X tests have been performed. If memory serves, most people cannot distinguish 320kbps compressed from CD quality. Some people with exceptional hearing and training can detect the difference with the right source material and good listening conditions.Perhaps a proper double blinded test could reveal a difference but if you need thet kind of test to establish if there even is a difference then it simply doesn't matter ...
Which applies across the board with all devices etc.
According to the self-administered computerized ABX tests I've done, I am not one of the gifted few. There were specific tracks where I was detecting some minute differences often enough to approach statistical validity, but it took total concentration to do so. I just don't listen to music like that, concentrating on sonic flaws. And my hearing hasn't improved in the decade since I did those tests. So I enjoy Spotify in glorious 320kbps and don't worry about it. I have no interest in paying more for uncompressed music, and negative interest in high-res streaming, especially bogus corrupted high-res via MQA.