I guess I wasn't clear on my posting. A majority of people in a blind test couldn't tell the difference between 256kbps AAC and the original CD. The younger listeners in the test actually
preferred MP3 to CD. (Why? I have no idea.)
http://www.head-fi.org/forum/thread/65729/blind-test-of-mp3-vs-wav-on-high-end-equipment/75
(This link is a forum post that links to several source articles.)
I am completely aware that FLAC is lossless compression. My point of bumping the frequency from 44.1kHz to 96kHz is for the increased frequency response.
My ear, as good as it is, cannot discern the difference in "pop" or "rock" music when going from 16 to 24 bits. However, I
can discern the difference between 44.1kHz and 96kHz. To me, it's like someone is taking cotton out of my ears for the higher frequencies.
That being said, I think 256kbps AAC is very, very good. Unless I'm listening for it, I cannot discern a significant difference between the AAC file and the FLAC file. MP3, yes -- its compression sounds like a watery stream is running in the background, especially at lower bitrates.
If you want a good A/B comparison, Nine Inch Nails (NIN) has several of their songs/collections available in FLAC 96/24 format. It is a sublime listening experience.
BTW: FLAC 96/24 converts nicely to Apple Lossless, and plays on
some devices, like the AppleTV over optical. Piped into my Harmon/Kardon amplifier, it's a wonderful listening experience.
-Aaron-