24 bit is very noticeable as it's a higher dynamic range. With a bit of volume you'd have to be deaf not to notice that. This means more space for bass beneath 40hz, which is difficult to achieve on CD because lower frequencies need larger amplitude for the same level of power (not to mention to achieve the same perceived level). The sampling is a bit different - I hear it, but I'm 19 and can hear beyond 20khz. Seeing as most music is recorded @ 192khz I think it's pretty sensible as you're then not loosing any detail and suffering any conversions.
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