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Did you generate the 48khz ones from the 96/128khz ones via downsampling or are they different recordings?

Are they the exact same volume? We perceive things slightly louder as higher quality.

Is it a double blind test, ie an ABX test?

Are the bit depths the same? Many 96khz sampled files use 24 bits per sample, whereas 48khz usually uses 16 bits per sample.



ime 48/96/128kHz 16/24bit through a modern DAC and well warmed Class AB amp and barely more than okay headphones can be told apart in a double blind test

but you do need phile-enough gears(minus the gilded pebbles hot glued onto circuit breakers)


You only need low THD and accurate clocks.




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