At last, something those of us enjoying finer sound have appreciated all along. I'm reminded of a government funded study done some time ago where it was determined that farm animals have feelings; millions spent instead of simply asking farmers. 
Uh, not so fast....

Note the operative word in the article. The answer APPEARS to be yes... the article further states that while it defines high res as greater than CD, it does not define what low resolution means. And even then, only 60% of the time....

Oh oh. I didn't intend to start an argument with non-farmers : ) . Thanks for the perspective.
I've yet to hear any improvement in 96khz FLAC,  but I suspect I've only bought up-sampled CD's sold at inflated download prices.

"trained test subjects could distinguish between formats approximately 60% of the time."

Well, 60% correct is not knockin' it out of the park, but the equipment used and the listening conditions are not always ideal in these studies.

Without adequate quality recordings,components and,up including AC isolation and conditioning, it's not worth trying to discern quality. But, if you have high quality components; it's a breeze.
Yes I agree with this that Ac isolation reveals low level details that high res excells at.   
But there are so many other factors it's hard for a study to really ascertain the benefits of higher resolution.