Been doing this for years?
Yes, they have.
Now I have my big pipe fiber connection, I can down load these 96/24 FLAC files in minutes. The problem is the downloads, are incompetently presented and mastered.
There are newbie mistakes like not knowing you have to snap to zero crossing at edit points. So the total productions all have significant artifacts.
The result has been that I have had to convert all the files from FLAC to wav with dbpower amps. Then I have to professionally remaster the production in WaveLab before it is ready for prime time.
Once remastered though the results are astonishing with a huge dynamic range.
Since downloading more of these, I'm now convinced the CD is due for retirement.
I know there are studies showing you can't tell the difference. However the equipment used is never stated in detail.
On this rig you can tell all lossy codecs immediately and yes I mean all.
I bet if you did the study with 44.1/16 and 96/24 on this rig you would reach significance.