Last week I was comparing mp3 320 kbps, 128 kbps and flac level 8 of the same CD with my new Beyer Dynamic DT990 headphones.
I was surprised that I didn't hear the difference between them with such a good headphone.
I have tinnitis and went to the specialist to have a follow up test.
Sadly the sort of tinnitis I have can not yet be operated, so I have to deal with it.
My hearing frequency stops at 12000 Hz and it probably the reason why I don't hear the difference between mp3 128 and flac.
I wish that I had waited for buying the DT990.. but anyway the headphone is really a pleasure to wear around your ears.
Not fatigueing at all when wearing for several hours.
I installed a descent tone generator on my ipad and tested my ears with it. Which gave excactly the same result as at the specialist.
Above 12000 Hz I hear nothing. Probably had this 30 years ago when there was no decibel limit at concerts,
and wearing hearing protection was stupid at a Status Quo concert
So my tip for our users, check your ears listening frequency with a tone generator, before you rip or buy high resolution FLAC files...