A human being does not need more than 44.1 KHz audio playback. If anyone claims you need a higher sample rate for audio that sounds better, they're lying (whether they realize it or not).
More than 16 bits per sample just lowers the noise floor, and at 16 bits, it's pretty damn low. For playback, you really won't need more. Again, if someone professes the subtle string quartets and powerful metal jams you can only get with more bits per sample, they're lying.
It is true that better headphones will make a real difference, it is true that you can (barely) do noticeably better than 160kbps mp3 (for stereo). But audio engineers understand enough about how the human ear really works to know that more than about 44 KHz or more than about 16 bits per sample truly does not help for final audio playback.
All that to say, this two facts are not like nutrition, and they're not a matter of "some people may hear a difference, but I don't". Selling something as better for playback because of 96KHz / 24bit audio is preying on human weaknesses of judgement, when we know scientifically that these specific two things don't help.
It's been posted a bunch, but this is a really great demonstration of digital audio fundamentals https://wiki.xiph.org/Videos/Digital_Show_and_Tell