I didn’t say I had a 'high res' system. I said I had a high end system, in other words one that is capable of good quality reproduction of music. Good enough, in fact, to be able to differentiate between MP3, CD and higher res on a reasonably reliable basis (the differences between the latter two can be subtle and recording dependent. I listen mainly to classical which, with more realistic recording, can show the differences more effectively. I note that Herlock declines to debate the significance of cut-off filtering, which can be one of the critical weaknesses of 16/44. There’s plenty of scientific evidence for this, and if I have to, I’ll look some up. But I suspect that the two of us will never agree as he refuses to use his ears.
Re Hunter's question on how the differences manifest themselves: it’s not really a significantly different noise floor, at least not heard like that, though there is sometimes more detail observable at 24/96. Generally though, there’s an ease about listening at higher res, a feeling of greater 'certainty' about the sound, greater solidity in the stereo image. I find it makes listening more relaxing. These things can be relatively subtle, but they’re not negligible if you care about sound quality.
If anyone reading this lives anywhere near Guildford, PM me if you’d like a demo. I can limit this to MK's music if preferred!