I don't have a pony in this race: frankly, I couldn't care less if 24/192 is proven to be better than lossless 16/44.1 (that's why, in my initial post, when I said my HDTracks purchases sound better than CD lossless counterparts, I added "for whatever reason", leaving open the possibility of better masters). Musical memory is a funny thing--for those of us who don't have perfect pitch, it's all too brief. By "musical memory," I don't, of course, just mean remembering melody or drum rhythm: I mean remembering pitch, dynamics, timbre, soundstage, etc. For most songs, unless they're remarkably minimalist, it's a mass of information all at once. Moving on--I think it's perfectly valid to administer these tests to Joe Schmo, so long as your goal is to determine whether such file differences matter to Joe Schmo. But if your goal is to guage whether or not 24/192 is better than 16/44.1, then you need a far more rigorous methodology than any I've seen: for me, you'd need, say, 50 professional musicians--preferably with perfect pitch. I'm familiar with all the arguments--some very well informed--that say anything over 16/44.1 is pointless. I understand the scientific claims--and yet, my ears tell me there's a difference. I've long believed that, for me, bit depth was key. So I decided to put that hypothesis to the test (of course, this is hardly conclusive--just anecdotal). For me, high res music invariably sounds more polished, more mellifluous (even 16/44.1, by comparison, sounds the tiniest bit grainy). It's subtle, but, for me, definitely there. For an informal test (I use a Mac, so can't use Foobar), I scaled an HDTracks 24/44.1 file back to 16/44.1 (Coldplay's "Ink"--my wife's unusual choice). My wife played the versions back to back, switching at my request, and I noted which track I thought was which. We were in separate rooms. I spent 30 mins before the test familiarizing myself with the song. She played the song in pairs, one version 16/44.1, the other 24/44.1, ten pairs total. I "guessed" the high res version 100% of the time. I'm not offering this as proof of any kind. Maybe my DAC manages 24 bit better than 16. Who knows. As I said, I'm not going to believe that 24/192 is definitively better than 16/44.1 until a test is devised with a methodology I can respect (I don't care what Joe Schmo hears). But until then, I'll trust my own ears.