I've heard numerous audio engineer types adamantly state that any higher resolution that 16 bit/44.1 khz (standard CD quality) is entirely beyond the range of human hearing and that the whole hi-res. thing is a pure marketing scam. That's why I've never been tempted to go that route.
I don't know about it being purely a marketing scam as higher resolution is indeed higher resolution.
Best, maybe, to stick to fact not opinion. Hi-Rez generally fails in double blind tests set up to distinguish between 16 bit/44.1 khz and higher resolution.
of course MP3 generally does not do much worse either
I am of the camp that I prefer the best resolution available.... knowing I likely will hear no difference.