I can hear a subtle difference on some SACD recordings, on others (esp pop/rock) couldn't reliably tell the difference. The SACD on some orchestral and classical voice recordings, esp massed-choral voices, sounds slightly less strident, with less hash or glare than the CD layer, thus less fatiguging. But as I said, it seems to be recording dependent (mastering perhaps). This was comparing the SACD layer with the CD layer on hybrid SACDs by A/B'ing preamp inputs: 1) the stereo analogue outputs of my Sony DVP-NS999es, using the player's internal DAC decoding SACD; and 2) the Sony's coaxial digital out feeding PCM to my Centrance DACmini CX, inputing into my preamp.
I tried Amazon HD and Ultra HD using my LG V30+ (ESS Technology Sabre ES9228 chip) and Sennheiser HD569 cans. Amazon says Ultra HD is "up to" 24/192. The Queen Ultra HD tracks sounded smoother than the standard tracks. Same held for other rock and classical recordings that had an HD streaming option. Granted this was compared by switching the streaming settings from standard to HD/Ultra HD, and vice versa. Clumsy, but I noticed a difference. But this could be recording/mastering dependent. Not sure if I'd notice a big difference on a poorly mastered recording. I'm anxious to try HD/Ultra HD on my living rm system now, using my laptop to stream, and feeding my Centrance DAC via USB. But as for HD vs Ultra HD, since HD and Ultra HD are bundled into the same streaming setting, I don't know how I could compare them. At this point the biggest selling point is Amazon's aggressive pricing vs other lossless streaming services like Tidal, not to mention that to decode MQA I would have to buy a new DAC that hardware decodes MQA, which I'm not willing to do. (I haven't heard MQA.)