It might be discussed billion times here, but I tried to search for similar thread with no luck. I definitely hear the difference between 48 vs 96khz playback even from Google Music source.
If OK with you I'll take this with a grain of salt. If you're talking hi-res 24/48 vs 24/96, and the master is the same, the track has been properly transcoded without introducing artifacts, and you're blind testing properly including the tracks being properly volume matched - then with respect, no-one can (or at elast there are no known instances of someone being able to do this). If you can - using above conditions I just stated - and can do it in proper conditions, you're about to become famous

Also - Googel Music (to the best of my knowledge) is streamed at max res 320 mp3 or aac256 (please someone correct me if I'm wrong) - both are lossy.
If you want to actually test yourself -
this might help setting up a test - you don't need fancy equipment either. Its an eye opener (or rather an ear opener), and really worth it if you want to find out your own personal transparency level.
If DAC allows 192khz, is there any reason to keep your output on lower frequency than 192khz?
Yes - you can actually degrade the quality. Monty describes it better than anyone I know. He knows what he's talking about too - this guy is not a crackpot
https://people.xiph.org/~xiphmont/demo/neil-young.html
Videos :
https://xiph.org/video/vid1.shtml and
https://xiph.org/video/vid2.shtml
Second one explains sample rates and bit depth
And if you want to blow your mind about what we think we hear - try this video
Worth watching the whole thing. The woman on the panel is Poppy Crumm (Chief Scientist at Dolby Labs!)
Um yes, and 16 vs 24 vs 32 bits. What is the purpose of 16 option, if I have 32?
You're talking about the bit depth - and most people don't understand what it actually is. In reality, 16 bit is all we need for music playback. 24bit is important for recording. Greg explains it better than I can here -
https://www.head-fi.org/threads/24bit-vs-16bit-the-myth-exploded.415361/
Again, well worth reading. And again - the guy is an expert. Think recording studio and producer type expert. I can absolutely validate his credentials (I know his real-life persona - but not at liberty to disclose).