Now, I've done non-blind A/B testing with myself and recordings in 16/44 vs. 24/96 or 24/192, and I've thought I could hear the difference. Of course, I recognize the inherent flaw in that experiment. So I did some single-blind testing using my 14 year old son as the test subject, on ten pairs of recordings. He never missed calling the HD track, not once. I know, you're going to claim it was single-blind and I telegraphed. Well, I'm going to tell you I did not and ask you to believe me--I know how to run an experiment. And yes, I did level match.
That's interesting. Seems to run counter to what many other folks have experienced, but I would love to believe that there is 'something' to hi-res. With all the controversy around Pono we should at least see more of these kinds of tests and reports. Personally I doubt I could ever hear the difference, but then again I think that Spotify sounds just as good as my CDs. :)