Yeah I can't either. People on this site will swear up and down they can hear a difference, but I can't. I've done a few ABX Blind Tests to determine if I can hear a difference, and I can't at all. and my hearing is VERY good. I've talked to others on here who have actually done the same test and can't tell a difference either. It seems like those who say they can hear a difference never actually took an ABX Test, so I refuse to believe it. IMO, ANYTHING above an mp3 (YES.......EVEN AAC lossy, as long as it's 256-320 kbps or higher!) will sound the same despite its resolution. EVERY SINGLE Hi-Res song or album I've bought over the last 2 1/2 years I've downsampled down to high-grade 512 kbps AAC (CBR), and they sound EXACTLY the same as when they were 24/96, 24/192, or even DSD! But now they take up MUCH less storage space, require MUCH less power to play, etc.
Hi-Res only matters to me b/c I came to the realization long ago that studios release the BEST versions/masters of their albums not in CD, certainly not in mp3 lol, but in Hi-Res (including DSD). This was after doing ABX Tests,
reading articles by
credible and knowledgeable sources, etc. I've gotten albums in Hi-Res that I had on mp3 or even CD and virtually every single time the Hi-Res version is NOTICEABLY better, sometimes extremely better! Albums I got kinda tired of YEARS ago all of a sudden sound brand new and better than ever, with details I don't recall ever hearing before. Of course having premium headphones like my AKG K551 and a great amp/DAC device like the HTC 10 are both significant contributors to all this too, if not even more so than the songs themselves. But the way Hi-Res is marketed is total f'ing crap and I'm tired of it. The companies try to convince you that the higher resolution really matters like it does on TVs. That's BS............it ONLY matters when mp3s are involved. As long as you go above that (Note: AACs are aka mp4s, or next-gen mp3s), you're good to go! You don't even need FLAC or ALAC IMO. Those files are still kinda big, though nowhere near as big as 24/96 or 24/192.
In my Sony Walkman A17 thread on here, I had a post that discussed this in more detail with links and also a list of my GO-TO Hi-Res sources. See
here.
I disabled Dolby too on my 10, but did the Personal Sound Profile thing and I keep that enabled as it DOES improve the audio IMO. I recommend everyone create a profile for themselves for best results.