how about this:
ive heard the difference, shut it
it depends on setting and audio file, shut it x2 ;)
smart ass
however, the difference was told, as in my case, only in silent enviroment when you listen to different encodings and not music itself, but repeated loops of it or loops of tracks [as in from sequencer] alone
im not talking here about music blasting where ever that would be, ie, field test, cause imo music is so saturated that unless youre total sound-freak you wouldnt probably guess a difference between 192 and 320, let alone the fact that you just couldnt, you simply wouldnt pay attention to that and wouldnt care
so for me, as long as its not weak, i dont care if its mp3, however, id rather hear wav or flac, if we talk about some quality audio setting and party enviroment[with the same good sound], just beacause i want to, thats all. mp3 is something i wouldnt want to trust the entire music industry alone to