Most audiophiles think ABX testing is worthless. Why would they want to
ABX these samples? It's like telling an atheist to try praying to some
god or another and seeing if they get any results.

I'm also not sure what exactly the point would be of encoding them both
at 24/96 when many people think that the 96 kHz encoding itself is
detrimental to sound quality. That includes many audiophiles who prefer
44.1 kHz.

Good luck with this test. I imagine you'll get quite a few people who
are already convinced that hi-res audio is a scam and will come back and
confirm to you there's absolutely no difference.


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