Perhaps if the same blind tests were run on 8 year old kids they
would hear the difference. Age and exposure to loud noises take their
toll on the rest of us. I still think there are subtle interactions with
18khz-35khz information that a CD loses. The fact that my ears
reasonable top end response measures now at 14khz means I'm not going to
notice much of that at best case. I spent years in studios and was very,
very careful about loudness... to the point of carrying an SPL meter
most of the time, along with ear plugs. Until I was in my early 40's, TV
monitors used to drive me nuts with the squeal.
I'd have to agree personally, the difference between 16 and 24 bit is
plain to me most of the time... my imagination ?? Hope not.
Scott