First and foremost, I really don't know what your intention of this post is. Because you sure come off very offensive as if you're trying to dis people of their beliefs be it real or placebo. Not a very nice thing to do in a forum imo.
Anyway back to your topic does 24bits matter? if so prove how you can test it? A least that is what i understand you asking me.
To tackle the problem I will first ask you. Assuming all thing equal. Same DAC and same media player. If you were to play the same file (both in 16 and 24bits or even if 32 bits if you're so anal about it) and use like some device compare their analog signal wave forms when played. Is there a difference? The answer is gonna be a yes and also depending on the DAC that you use this difference will vary.
As of how to prove humans can hear it I would have to say that IMHO there is no way to scientifically test and prove that I can hear it. Reason is that there are no 2 human beings in the world that are identical. They way we perceive sound is different. Take for an example. Having a flat freq response. What may seem flat to one may sound bass heavy to another.The perception of sound is attributed to a lot of factors. On the human it could be the shape, size of your year canal and even the sensitivity of the individual's hearing. Another thing is that the difference with are talking about here is very minute. So an analogy that I can come up with is if I were to give you 2 identical balls, one 1kg another 2kg can you tell the weight difference? Obviously you can else something is really wrong with you. Now same experiment. with mass 2kg and 2.1kg can you fell the difference most probably still yes. Guess what some ppl might tell you they don't feel the difference. They start to dis you and ask you to prove how you can feel that 10% change in weight when you are not even a weighing scale. Point i'm trying to put across here is that human sensitivity varies too. So frankly I think its hard to scientifically prove that human's can tell the difference between 16bit and 24bit.
Or how about this prove to me how you can test that humans can't hear the difference between 16 and 24 bits.
Thus to sum things up it matters but whether you can hear it is a different thing all together.
yes the 24bit file may have some sound information below -96db that the 16/44 won't have. yes there will most likely also be a noise floor improvement(given that your system is able to keep any noise well below -100db). so overall the 24bit will be technically better. we all agree on this.
but then we can use a 16/44 file and output it to 24bit like I do, and already you lose some of the benefits of a 24bit album. then there is the problem that pretty much no music uses the 96db of dynamic of 16bit. so this makes the use of 24bit of no consequence it's just nothing instead of nothing in the signal data. and that only leaves the noise floor at about 100db on CDs. how many humans can hear -100db noise while listening to music at the same time? well you can go see an audiologist and ask him his opinion about it ^_^. but all this is just theory so we don't really care, maybe we forgot something important. let's keep an open mind.
our slight little problem then is that up till now, nobody has really been successful at telling 24 from 16bit in a well prepared well controlled test. it's not about how we're all special and different, it's about finding someone that can actually tell them apart. even 1 that can reliably tell them appart would be great to make me doubt even a little. I probably still wouldn't care and keep using 16bit, but it would make me a lot more curious for sure.
we have plenty of people saying they can, and even a few who conducted their own weird tests and auto-succeeded into proving themselves right. but each time a serious test in double blind with a good number of participants and a good number of trials is done, the result is "they guessed and got about 50% right".
so from our point of view, you're pretty much telling us you saw a ghost.
and I'm not saying it's impossible, what I'm saying is that when you guys notice something, it's probably just your own system messing up on one of the 2 bit depths somehow, or you being victim of a placebo. because on well working systems as I said we're still waiting for any conclusive evidence that anybody can tell them apart.
I couldn't find the one I was looking for, but found this one instead http://sdg-master.com/lesestoff/attachment.pdf
if you're bored by the reading (I found it actually interesting and very much in favor of hires at least on the theory part), just skip to page 29 and 30 for the pie chart results. it's at least very revealing about how strong suggestion can be.