As mentioned above, unlikely to hear any difference but in truth it is difficult to get a good comparison because "hi res" versions of files are usually a different master. The main benefit (so I'm told) is in recording as you get more headroom but once it comes to playback it's not so relevant.
Most records generally don't exploit all 16 bits anyway, especially now that most music is brickwalled and has no dynamic range anyway.....
I think HDCD is a bit of an exception as it's a clever sort of remaster using various tricks encoded in the last bit of every sample.


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