I've test them, done some research, and here's what I have to say:
The human ear can only hear a maximum of 128 bits. That does not mean the sound card does. The sound card however, ends up sending it out as best it can, but you still hear it in 128bit despite you playing it at 320bits.
Personally, I don't see why a file has to be 150% bigger to get the same quality sound. (Quality in terms of what we end up hearing, not what is being played through your speakers.) And since I'm on a 33.6 modem running at less than 28.8, I've looked into this. (I'd be on cable or DSL, but we aren't supported.) I don't want to spend time downloading files bigger than they need to be.
However, if you go above 44.1kHz, then that's different! There is a loud and crystal clear distinction between 44.1kHz and 48kHz.
Sephiroth 3D
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