So recently I used dBpoweramp to convert/downsample some 24/96 and 24/192 files down to 24/48, and proceeded to do some A/B testing. Wasn't quite sure if I really was hearing a difference or not, so I had my roommate help me with doing some blind-testing, and sure enough, nope, no real audible difference, at least for me. Not using any of my equipment. . .whether straight from the computer, or using my Fiio X3ii as a USB DAC (which sounds better than the computer on its own, obviously), and whether using the V-Moda M-80's, the Shure SE215, or the Sony MDR-1A, I was completely incapable of identifying any difference between the higher-and-lower res lossless files in blind testing. I then proceeded to convert some tracks all the way down to 320kbs Mp3 lossy, and again. . .I couldn't hear a difference, seriously! Is somethign wrong with my ears that I couldn't hear a difference between the 320kbs lossy and the lossless, or is it really just not an audible difference, objectively speaking, for anyone?