>>54168923If you can't tell the difference you probably have another part of your audiochain that isn't good enough to take advantage of it - audio is only as good as the weakest link in the chain, whether that be the file format itself, your DAC, your amp, or the speakers/headphones.
With that said, once you get to around 320 kbps MP3s or 256 kbps AACs, the difference does become imperceptible to most people, but the advantage of lossless at that point is that you can re-encode it and not have it sound like shit, since re-encoding lossy audio introduces audible artifacts
