I think you're misreading what the OP said. He wasn't making the mistake of associating 192 kbps with 192 kHz. It was just a coincidence that he used 192 kbps M

I think you're misreading what the OP said. He wasn't making the mistake of associating 192 kbps with 192 kHz. It was just a coincidence that he used 192 kbps MP3 transcodes. He could just as easily have used 224 kbps MP3s versus 24/192 FLACs in the test he described. The point was that his friend couldn't tell the difference between MP3s and FLACs.