There is a test that you can do to verify if you can hear a difference between the different resolutions.
First off I'll say that I can't give any guidance on how to do the test since I haven't taken the time to do it myself.
Take a high resolution track and resample it down to several different lower resolutions. Take the high resolution track and a lower resolution track and play them synchronized together but invert polarity on one of the tracks. Any data that is the same will cancel each other out and will have zero output, but any differences in the tracks will be audible. If you hear no output, then the higher resolution isn't noticeably better.
Over the last few years I have been buying higher resolution tracks, not because I believe that the higher resolution is noticeably better, but because many of these higher resolution tracks have been remastered which could be noticeably different, and hopefully better. Again, this could be tested using the method described above.
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