I have three
Sonorus STUDI/O sounds cards (totally 48 inputs) in my DAW (digital audio workstation) that can play files up to 24-bit / 96 KHz. I also have several pairs of studio quality headphones and near field monitors. It takes a really good ear and audio equipment to discern a 320 kbps .mp3 file to the original wav file.
I'm not a betting man ... but I'd bet you a fair amount of money that what you're saying could be proven wrong if you were to come to my home studio. I'll play you
50 sample files, from 192 kbps .mp3s, to .ogg files, to flac, to .wav files. I'd bet you could NOT tell the difference of more than 40 of them.
I have tested filetypes, resolutions, and bitrates ad nauseam. To each his own ... but I know of what I speak. And I'm very confident about it (as if you couldn't tell).