Marcos Sueiro Bal:
Even a 24-bit vs 16-bit, 44.1 vs 48 vs 96,
non-multiple vs multiple rate conversion
blind test would be nice (and easy) to set up.
There is no need for that as it has already been done.
Seems like 44.1/16 correctly done is transparent compared to 24/192,
SACD, DVD-A etc.
So no difference was heard among the various sample rates and bits.
Please read on:
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http://www.aes.org/journal/toc/AES-Sep2007TOC.cfm
Audibility of a CD-Standard A/D/A Loop Inserted
into High-Resolution Audio Playback
E. Brad Meyer and David R. Moran 775
Conventional wisdom asserts that the wider bandwidth and dynamic range
of SACD and DVD-A make them of audibly higher quality than the CD
format.
A carefully controlled double-blind test with many experienced
listeners showed no ability to hear any differences between formats.
High-resolution audio discs were still judged to be of superior quality
because sound engineers have more freedom to make them that way.
There is no evidence that perceived quality has anything to do with
additional resolution or bandwidth.
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Additional info here:
http://www.bostonaudiosociety.org/explanation.htm