I would absolutely be on board with those that state they hear no difference. I have done test after test with all manner of price-point of equipment and can hear no difference at all between the various lossless file types and (and here we go…) a an mp3 file of certain bitrate. If you look at the specs for the various file types they all exceed the dynamic range of the original source files, so all is intact.
For many, however, the fact that a file is lossy automatically gives them predispostion that something is lost. To each their own but I disagree, feeling quite satisfied with the music that is played back in my system from these high bitrate lossy file types (all bets are off with low bitrate files however).
The provenance of the source files is key here as well, anything recorded in the tape era or transferred to tape for mastering has only the range of tape, which, again, lossy 320kb mp3 or CD exceeds. If the original was done in the digital era and has been maintained throughout the mastering chain in full resolution then the answer would be different but other than some select audiophile recordings most everything in the rock, pop, contemporary arena has been mastered down and anyway, from all my listening experience (since I am not an engineer but know many who are and they tell me this).
Sound differences can arise from the implementation fo the playback. If you have a computer or device that struggles to process a file of a certain type for playback then that can affect the sound I believe, or your DAC could be the same way if it struggles with certain types of file types. In that case it is not the file itself but the processing and decoding of it that makes things sound different. On my computer I routinely only use about 6% of my machines’s processing power to play back music files of any type, so, have lots of overhead to work with.
I also employ the squint method - if I have to squint really hard to think I hear a difference, then there is none!! I also employ the “good enough” philosophy, the file types I utilize for playback may not be the best available, but, they are certainly good enough.
I have been to high end audio shows were guys have almost come to blows arguing over which LOSSLESS format sounded better, FLAC or WAV in some cases. I am with the prior posters on this, lossless is lossless, however each lossless file type may take different computer or device resources. The more valid question is there an audible difference between lossy and lossless, that is the big debate.
I suppose enough rambling, but this has been my assessment of your original inquiry.