File = Format = Container ≠ Content
Resolution is a technical term. If the definition for High Resolution is “anything better than CD 16bit/44.1kHz”, then any format that gives more resolution than that – no matter in which direction – is High Resolution. The meaning or believe that differences in resolution must result in an audible difference where the higher resolution always wins, is completely by the masses – fed by the marketing of a zillion dollar industry. The fact that a higher resolution under certain circumstances / for certain applications actually makes a difference is only water on the mills of the marketing people and a prayer for the believers.
But all this doesn’t mean that there can’t be audible differences. Science has still no complete understanding of peoples senses and their limits. While technical engineers are constantly trying to understand and implement the latest scientific knowledge into better products (algorithms, formats, speakers, …), marketing and the people are usually just not interested in science and research results – unless it’s good for water or prayers.