Hi all,
    Been lurking for years.  I searched but could not find anything so maybe you can point me or provide insight.   If I were to wish to do some critical listening (192 kpbs vs CD), I am wondering if I'd be better served by headphones or speakers?   I know the room is less than perfect but really am wondering which is a better plan (or maybe neither will have the build quality to reveal anything?).  My system is  Yamaha RX-A4A, Goldenear Triton 3+,  and grado SR-60.  (Soon to get a Hypex amp from Buckey but not yet!).   Also it'll be served by a Bluesound Nano sending ripped FLAC files and MP3's saved to an external disc.
    Is this system up to resolving the music enough to discern?  What to use?  Speakers or headphones in general and in my case?
THANKS for any thoughts!
		
		
	 
When I compared audio formats in the past I used my headphone rig rather than my 5.1 system.  I downloaded files from 2L-the Nordic Sound's "Test Bench".  The files were of the same piece of classical music, all from the same master, but of varying formats (44.1/16, 96/24, 192/24, DSD, 2xDSD).  These different files were made from a 352.8/24 master.  Playing back in foobar2000 allowed me to switch between files in a fraction of a second.
As a "test" for my own personal edification, I believe this approach was sound (pun intended...I taught 6th grade).
What gear you use and how you use it does matter.  Listening on your speakers, you need to ensure that you are bypassing all DSP functions and bass management (if DSP is on, your AVR is probably converting the incoming digital signal to 32 bit for the DSP chip).  If your Yamaha AVR has something like a "pure direct mode" where DSP and bass management are "off", listening to your speakers should be a good way to go.  My AVR at the time (Anthem 520), could not handle DSD nor was it friendly for turning on/off DSP functions and bass management.
Have fun!