We AB tested 16-44.1 and 24-96 versions of some really good classical recordings recently - you need good listening equipment (ears and electronic) but undoubtedly the dynamic range and top end (particularly) sounded better. It really depends on the listener, the source, and the equipment.
A few years ago I did lots of AB testing with some Sony xm1000w3s (Sony LDAC) and Tidal Hifi with some 24bit masters and it was an incredible experience that changed my mind in the whole "640K.. 16bit is enough" argument.
A few years ago I did lots of AB testing with some Sony xm1000w3s (Sony LDAC) and Tidal Hifi with some 24bit masters and it was an incredible experience that changed my mind in the whole "640K.. 16bit is enough" argument.