[Antonmb]

I think it depends somewhat on what type of listening you’re doing and in what environment. The sound will already be slightly compromised by Bluetooth and the use of active noise cancelling, so I’d say if you’re actively listening in a quiet environment, you might hear a difference; but if you’re using these phones and watch combo for travel, working out, etc., I don’t think it would make much sense. For example, I very much enjoy hi res files in my main system and with wired headphones from a headphone amp, but for airplane travel, I’m perfectly happy with 320kbps from an iPhone with Bluetooth IEMs.