Record onto What?

Well, I'm a bit curious about your file. You said it was a test of 44.1/16 VS 96/24 but then admitted there was nothing in the source file above 22K, well so of course there is no difference between 96 and 44.1. Was your source actually recorded at 24?

The AES test was NOT between 16 bit VS 24 bit. It was SACD VS CD. As you yourself posted SACD is a bit of a scam and doesn't have any useful info above what a CD can handle. Playback is not the point since this is a film forum and playback is a given. All we are talking about is acquisition. You have posted this same BS all over the place and gotten all, offended when folks told you you were full of it.
I don't really need to listen to you file because we did a bunch of double blind tests a few years back. I know how those files were made. And we were comparing ACTUAL recorded files at 44.1/16, 48/16, 48/24, 96/24. Not SACD recordings converted to CD and back. 16 VS 24 is clearly audible. On your file it may not be audible? But that probably has more to do with your chain and source that it has to do with bit rate.
But maybe more to the point.
As you say "It is an Universal Truth that recording in 24 bits brings practical and even quality benefits" and All I care about is acquisition, we already agree.
So peace.
SK
 
OK, there is this infamous AES journal article, where SACD was compared to CD and the test persons could not hear it. I was curious about the methodology and came up with a system where basically the same test could be done without the need of a comparator, level setting cirquitry and a A/D/A converter.

This file of mine is a SACD file originally. As there is no meaningfull FH signal in SACD, basically this file tests person's ability to hear a difference of 16 and 24 bit resolutions in real life classical material in real life, that is, using your own stereo system.

AES test was SACD VS CD, so that test was also basically 16 VS 24, identical to mine. Thery used a A/D/A conversion, I used Audition to downconvert, the end result is quite identical.

As many persons here are so heated up about the clear quality difference between 16 and 24 and claim to hear it easily, here is a test file to do a blind check it this really is the fact. Who is the first to get my platinum ear award?
 
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