I just like the idea of having the same file as the one the musicians/engineers are listening to when they finished the mix of an album.
And with the Studio Master Hi-res files on sale now from HD tracks and other companies I have that possibility. And it is not that much more expensive,
One of my favorites is this Doug MacLeod album,: There's a Time. HD tracks sells the 24/176 Wav file for 29$.
The 44/16 Flac goes for 12$.
There's A Time | HDtracks - The World's Greatest-Sounding Music Downloads
Or you have this one which in my opinion is very similar or maybe even better in Sound Quality;
Thousand Shades of Blue with Carmen Gomes, the Studio Master waw file which they sell for 15€ - 20$.
the 24/96 flac version goes for; 12€ - 15$.
Thousand Shades of Blue (WAV)
I have converted both files to mp3 256 for playback on my smartphone.
When I compare the Hi-res files with the Mp3 on my Sennheiser HD 800 I do hear a difference,
wider sound stage, more depth, longer decay.
or why not try this, download the 2 free 24/96 wav files from the Sound Liaison site, convert them to mp3, and see if you can hear the difference.Link:
Free Tracks (WAV)
Do play the mp3 file first and then move up in quality. If you start with the hi-res and then move down your brain tends to remember the sound and then fill in the blanks.