Another topic that is hotly debated.     Have you listened to high-res deliverables (e.g., SACD, Blu-ray, hi-res download) for recordings that have hi-res provenance (i.e., recorded and mastered in hi-res)?    If you can’t hear a difference – then OK.  (Some people reportedly can’t hear a difference in amps.)    C'est la vie.   To each their own.    It’s important to point out a distinction.   There are still people who copy a CD to their PC, convert it to 24bit/96kHz FLAC