Pretty much any speakers, headphones, or good hearing will fail a dbt past a certain bit rate regardless of the musical content. Just like 96/24, where you gain nothing except frequencies that are inaudible to humans, you can't hear what high bitrate lossy compression is throwing away. It has nothing to do with the music or the equipment, and more to do with your brain. If an orchestra is playing full blast at - 15dBfs, you're not gonna be able to hear the sheet music stand creaking at - 90dbfs at the same time, this is essentially what mp3s throw away. Obviously at low bit rates this becomes more aggressive and you can hear it, but at 320kbps you're keeping more than is necessary anyways. I've yet to see someone pass a dbt even at 256 or 192kbps. Masking happens in the real world without recordings, so why waste storage space or bandwidth to preserve it?