Vacceo
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The very host of this forum, Amir, can. Not because he was gifted by the Anunnaki of audio, but by training in listening to artifacts and errors.It is NOT clear at all that 16/44 can be distinguished from 24/96 in a level matched blind test. Try it yourself, take a 24/96 file that you know is legit and not up sampled and dither it down to 16/44 and then use a ABX tool like foobar2000 ABX to see if you can hear any difference. I certainly can not. While some claim they can hear a difference and there are some studies that seem to imply some people may be able to tell the difference the evidence is not at all conclusive. In any case "easily tell the difference" is not correct.
However, your point is fair: most untrained people (that is, most people) can't.