How do you know that the 24/96 and 16/44 came from the same masters? If this isn't controlled for then of course the result might be different.[0] Also, what i

How do you know that the 24/96 and 16/44 came from the same masters? If this isn't controlled for then of course the result might be different.[0] Also, what is xm1000w3s? I can't find any record of this so I'm guessing maybe it is referring to the WH1000XM3 headphones? Given ldac is also mentioned this seems a reasonable guess as it's a bluetooth model. If that's the case I wouldn't call it "good listening equipment", the default frequency response curve of the wh1000xm3 is incredibly bad, it's barely worth listening to classical music on without using AutoEq[1] or something equivalent (I have a pair and it's much worse than my old Ath M50s which were like half the price). The bass heavy curve of the headphones is far more noticeable than any difference between 16/24 bit audio would ever make. [0] https://people.xiph.org/~xiphmont/demo/neil-young.html#toc_dmdm https://people.xiph.org/~xiphmont/demo/neil-young.html#toc_d... [1] https://autoeq.app/ https://autoeq.app/