If I recall correctly, some problems were found in this test, the files are not level matched (the higher bitrate versions are slightly louder), and people could also tell which file is being played without even listening to any actual differences in the compression because the high bitrate files simply take longer time to load. 
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Head-Fi.org › Forums › Equipment Forums › Sound Science › Do you hear the difference? (take the 128kbps / 320kbps test)

























Indeed they do, and that was part of the test and my thread to see who worked it out first. The 320kbps file take longer to begin and that is a dead give away, once you get the timing right after a few tests prior you can pick it everytime.



