
When it comes to sample rate - 44.1 kHz vs 88.2 kHz, 96 kHz, or 192 kHz - you'll find a lot more variance in opinions. Specifically, less noise will be present at extremely low volumes in 24-bit audio when compared to 16-bit. In most cases, you may not hear the difference (we'll talk more about that later) but in the case of extremely dynamic music like classical, you'll hear a difference in quiet passages. That said, much of what you'll find for sale as high-resolution audio is 24-bit instead of 16-bit, and this basically means that the overall audio resolution is enhanced. CD-quality audio is 16-bit / 44.1 kHz, while high-res doesn't have a set bit rate or sample rate. That said, it can be tough to figure out what matters. While plenty of talk about high-res audio immediately dissolves into dismissing audiophiles who pay hundreds of dollars for cables, it's not exactly snake oil.
