I am currently selling a Denon 3910. It is replaced by a Pioneer Elite DV48a for which I just paid $99 delivered. I can not tell a difference on hi rez discs, movies, cds, anything. No, I didn't do any blind testing or scientific things.
I have a 13 year old Lexicon processor, from which I can not tell the difference from my 4 year old Audio Refinement processor. My music server plays mp3 music from it's hard drive at 320 kbps, and I can not tell the difference from that vs it's built in cd player. Going deeper into the rabbit hole, I can not tell the difference when switching from optical to analog hookups on any of these combinations.
When I switched from my $800 per pair Mordaunt Short towers to my much more expensive Canton Karat towers............now there was difference.