Steve Stone did a comparison of the various HD music services and Amazon HD did not fare well. They’re just not there yet. Do a free trial of Qobuz and see for yourself.
Yep, here’s the orig. source:
https://www.theabsolutesound.com/articles/amazon-music-hd-wants-you-but-do-you-want-amazon-music-hd
Pretty lite on technical content though.
Steve takes issue with the HD vs Ultra HD terms and also cites the lack of "Ultra HD" content when compared to Qobuz. They have come quite a long way in terms of content.
Anyway, my assumption going into this test was that a 24/192 source is good enough - no matter if it's AmazonHD or Qobuz... amirite?