I seriously doubt that anyone older than lets say 30 is able to hear frequencies upward from 16 kHz. Much more relevant than the battle for “high-res” music is the question of good recording and mixing of music. Deficiencies during this process are - at least in my experience - much more audible than a switch from CD-quality to super-high-res. And that applies also to reasonably priced HiFi-gear. Not to mention the basic physical facts (Shannon).
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