We can probably argue until we're blue in the face and my intention is not to argue, that much
If your ears pickup more than 20kHz than you obviously have golden ears I would pay 6 figures for. My hearing drops after 16kHz, tested at 41yo. So, I can't even hear the complete dynamic range of 16/44. It's scientific fact which supports why I can't tell a difference during a/b on my system (all new Bryston gear front to back and Harbeth 40.2, so I should hear it if it's there). And, even if I do hear 16kHz test sounds, it completely disappears into the background to the other low/mid frequencies that are playing back in normal music. Yes, this is comparing true digital from the source HiRes files vs downsampled ones from the same source. You don't listen to 16kHz test tones while playing music and if you did, it's disappeared into the background. I can also bring up the fact that volume reference between test tones comes to play.
Try this... play a 1khz sine wave. Turn the volume down until you can pretty much hear it slightly above the noise in the room.
Now dial in 10khz....can u hear it?....good, you're doing just fine.
Try 14khz...can you hear it??. You turned up the volume, cheater
Try 16Khz...where'd it go?!?!??!
The only reason we have recorded 24/192 music, that I'm aware of, is simply due to the Nyquist Theorum (therefore, at 48k samples, your highest recorded frequency would be 24khz). Which is still inaudible to the human ear.
Of course, believe your ears and not what others tells you. I have a BDA-3 and honestly want to believe that HD files are better, but I just don't hear it. I cannot even tell the difference between 320kbps MP3 vs CD after extensive a/b and found that I am not alone. I had an argument which I had to stop even battling because some guy was telling me his silver cables changed the sound signature of his stereo image. Being of an Eng. background, there is a lot of hocus pocus in cables. The only difference I am aware of between copper/silver is that silver has less resistance, so you can get away with a slightly thinner cable vs copper to accomplish the same thing.
Here's a good YouTube watch. Doesn't prove HD audio, but proves 320 vs CD cannot be fully identified by most people, all the time.
https://www.youtube.com/watch?v=YgEjI5PZa78Again, not arguing or trying to say anyone is wrong, just my ears and logics are in place to believe HD audio or rediculous cables (keeping in mind cables in your wall and amplifiers are not made of silver!) makes no audible difference. I really want to be proven wrong and would love the opportunity to do an A/B that can prove my current opinion wrong so that I can change that opinion! That's my 2c
