Once I did a comparison:
I listened to a song with a folk-guitar and a violin as a 320Kbps mp3
and a wav-file. The difference was that the mp3 sounded much less
transparent. Accoustic instruments generate many harmonics which make
up the characteristic sound of each instrument. The high harmonics give
the instrument a brilliance. These are very high frequencies, which are
not completely reconstructed with any mp3-bitrate.
If you use in the test electronic music or rock (etc.), you will
probably not hear the difference between 320 and lossless. But with
quality recordings of accoustic music, I think many people would hear
the difference when listening on a good stereo.

I guess it all comes down to your personal expectations, taste and
priorities. Aaaah, how long is mankind discussing this topic... :)


-- 
Wasaia
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