[sneak]

Did you generate the 48khz ones from the 96/128khz ones via downsampling or are they different recordings?

Are they the exact same volume? We perceive things slightly louder as higher quality.

Is it a double blind test, ie an ABX test?

Are the bit depths the same? Many 96khz sampled files use 24 bits per sample, whereas 48khz usually uses 16 bits per sample.

[numpad0]

ime 48/96/128kHz 16/24bit through a modern DAC and well warmed Class AB amp and barely more than okay headphones can be told apart in a double blind test

but you do need phile-enough gears(minus the gilded pebbles hot glued onto circuit breakers)

[genewitch]

You only need low THD and accurate clocks.