I would like to share a blind test I did with my wife. Source is Macbook Pro via iTunes. Headphones are Grado 60. Same song samples. 16/44, 24/96 & 24/192
We both listened the songs 3 rounds, total of 9 times.
After the first round. She picked the 24/96 as being the best for her taste. She thought it was obvious that 24/96 was the best sounding.
The second round, she picked the 24/96 again being the best.
Third round she immediately said she did not like the 24/192 as soon as she heard it. She liked the 16/44 the best in the last round, 24/96 the second.
In the first round, I liked the 16/44 the best. In the second round, I picked the 16/44 again being the best.
In the third round I liked 24/192 the best, 16/44 second.
I could not tell the difference too much but she could. I guess she has more sensitive ears.
After all, she definitely likes the 24/96 the best and I like the 16/44 the best.
Go figure.