I'm the first to come an say that 16/44.1 PCM is all we will ever need as music listeners. but it doesn't change the fact that strictly speaking 24/96 has more information. most of those will be redundant information, or even useless information when it comes to recreate the audible analog signal, but still saying that 24/96 is superior to 16/44 is every bit as true as saying that 16/44 is superior to mp3. that is if we focus purely on quantity of information contained(or better, the quantity each could contain).
the purpose of abx is not to prove or disprove this. it is to take another approach and see if for us as an individual(the good way to approach subjectivism), mp3 or 16/44 or 24/96 would really matter in practical everyday uses on our own gears.
we can all get out of an abx with a different opinions and the results don't have to make us change religion. there are no wrong answer and we can all listen to whatever file we like, in the end it doesn't matter. the purpose of an abx is to get out of all the "ready made opinions" we have all seen and heard numerous times, and go make an opinion for ourself instead of repeating the last most convincing argument we came upon. I fail to see how an abx can be anything but a good thing for myself.
#mylife
I tried some macgyver style abx at the beginning of mp3 and decided at the time to go with ogg because it was audibly better(really clearly audibly better). a few years after I tried mp3 again and found out it had improve a great deal(post 2003). so I went and used mp3 cbr320 in all my daps(ok not on the minidiscs ^_^). and not long ago somebody talked about vbr being as good as cbr, so I went and did some abx again because I was not gonna trust some guy on a forum. I couldn't conclusively tell anything, except on 2 classical files I know perfectly and where I really heard there was a difference but still I couldn't conclusively pick between cbr and vbr(and in fact I kind of felt like I prefered the vbr... pretty surprising for me). so now I'm using vbr max on all my daps. every times abx helped me decide by myself, which is a great deal to me, as myself is pretty much the only guy that matters in my life ^_^.
that has nothing to do with my beliefs about lossless vs lossy, I archive all my music in 16bit flac on my computer and would never suggest to only keep mp3s.