I decided to man up and do an ABX test myself. The track I chose is The Who - Enimence Front from the greatest hits cd, which I know pretty well. I converted my FLAC file to 320 CBR. The gear I use is foobar2k>WASAPI>digital interface with psu>Stello DA100>Marantz PM-84>HE-6
I did not ace the ABX test, but my results give a very strong correlated that I can tell the difference between FLAC and 320 CBR. 8/10 is pretty damn valid to me. I honestly don't think I could tell the difference if my gear was at a lower level, especially the headphone and DAC.
I really doubt anyone can hear the differences with a budget to midfi setup, especially portable setups. I tried about a year ago with a HM-602 and e-Q7s and failed miserably.
From taking that test, 320 CBR is perfectly fine for non-high end gear. I won't even bother putting FLAC into my DAPs anymore. Of course having lossless for everything is perfectly fine too as hard drives are so cheap but lossless can be useful when better gear is obtained.
Edited by ohhgourami - 2/5/12 at 4:50am