Is that testing and the results public? I’d love to read it. My wife and I have done many blind tests with various components and music resolutions. We both have been able to consistently hear the difference between 16/44 and higher res. We both have been able to consistently hear the difference between 24/96 and 24/192. Perhaps we are unicorns, but in my opinion it’s going depend on your gear.
Broad sweeping statements by vendors isn’t going to land well with me unless they are willing to publish the tests behind their words.