Just to be clear - I'm not actually challenging anything one way or the other - because I haven't run a properly controlled test (and, again, even if I personally couldn't hear a difference, that wouldn't prove that nobody can). My main point is that "the established science" may simply not be right. Five hundred years ago, the established science they taught in school was that the Earth was flat, and tomatoes were poisonous; now we know better. When I went to high school, they taught in science class that all matter was made up of protons, neutrons, and electrons - which were the smallest indivisible "pieces" of matter; and that model was good enough to bring us nuclear power plants and the fusion bomb; but now we find that notion quaint, and there's an active debate about whether matter is "really" vibrating 11-dimensional energy strings, or a collection of smaller particles called quarks, or something not quite either one. And, the last time I looked, we
still don't know exactly how the human brain works (and "hearing" occurs in both the ears and the brain).
Incidentally, for an interesting experiment, go buy yourself one of those new souped up half watt LASER pointers that operates at 720 nm or 840 nm; that's the "invisible infrared" color used by a lot of remote controls; and a LASER puts out a very clean single frequency. Shine the dot somewhere and you will probably find that the "invisible" dot is in fact clearly visible; I can see it quite clearly as a pale pink - and so can most people. So I guess the "science" about IR light being "invisible" is wrong too. (Actually, in order to be visible to most of us, it has to be so bright that it is somewhat dangerous to look at for more than a few seconds, but my point stands - the "commonly accepted fact" is in fact
wrong. And, in fact, a TV that was actually able to display long-wave IR, and so make the bright sun in the picture of the desert actually feel warm on your face, would - at least to me - have much better fidelity than the one I have now.)
I don't know for sure whether the difference between 16/44k and 24/192k is audible - everything else being exactly equal, but I'm absolutely positive that I don't necessarily trust the "truth" as "discovered" by scientists back when most audiophiles were certain that a Dynaco Stereo 70 and Koss pro4AA's "sounded audibly perfect" because both "covered the entire audible spectrum". And, with many modern DACs with selectable filters, there are differences that many people find audible which
seem to coincide with different sample rates and different filter responses producing audible differences. Perhaps there's something there; or perhaps what we're hearing is simply that a given DAC handles 16/44k differently than it handles 24/192k - because it uses a different oversampling multiple; and perhaps the endless discussions in one or two pro sound forum about how certain sample rate converters sound better or worse with certain types of music is all superstition as well (audiophiles have nothing on pros for superstitious beliefs). However, I'm not quite prepared to say that "audio science is at its end because there's lots of equipment available today that's audibly perfect, so there's nothing to improve."
Personally, since the science shows clearly that high-res files are in fact superior in quality (frequency response and dynamic range) - whether that superiority is audible or not - then to me that's enough justification for continuing to improve things.... and for studying whether those technical improvements lead to some sort of audible improvements. I can also say that, personally, I'm willing to pay a bit extra for a technical improvement even if that improvement doesn't yield anything that's currently important - or even noticeable. (If it turns out that nobody can hear the difference, that still won't prove that the extra information that's there won't be useful to some new "3D decoder" someone comes out with next year, or some other gadget neither of us can guess at, and so won't prove it "totally useless".) I also simply see the latest "fad" for high-res remasters as being generally a good thing - because at the very least it encourages people to listen to music carefully enough that they are actually hearing it. (I'd rather see people spending money on high-res players that don't sound different than on cheesy 128k MP3 players which they imagine "don't sound
much different" - because the latter is a slippery slope I'd rather avoid approaching.)
Now, if you want to start a new thread entitled "What is the best and most practical sample rate and bit depth to use for distributing consumer music?" then I might well be inclined to agree with you on a lot more things.