What hi res file is better 96/24 or 192/16 ?

Surely provenance and mastering matter far more than bitrates once you get past 192kps?

Unless you work in post production, why would you need anything more than 320?

Anyway, it would be nice to hear how your listening went, because for me it’s already difficult enough distinguishing between 192 and 320kps.

Thanks for that Phil, but can you hear any difference between these entirely different solar systems? Can anybody? 

Yes, I can very much so hear the difference on MP3's.  That wasn't the question I asked though.   Thanks All!