A good idea is to try to source some material that is fully 24/192 or
some such  to begin with .

A modern as good as it gets digital recording .

A do think headphones are very good at this especially closed ones SN
ratio and distortion is very low .

Speakers distort a lot and the room interaction is not always favourable
, unless you have real acoustic treatment .
As for spatial cues ? who knows , speakers are multiway with multiple
drivers ,maybe a couple of quad ESL. 63 or what they are named to day
could preserve them better than phones ?

However I did my A/B test with my hifi and speakers for two reasons .

My sound card in the PC is not hifi ,here I could use phones.

Most if my listening is with my hifi rig anyway and it would be
interesting to know what I could expect from it .

I did some test with very quit signals some years ago and my hifi has no
problem resolving signals -112dB .
in practice this kind of test is not valid as it uses very high volume ,
at normal listening levels such signal would not be heard.
That is another interesting thing you can do .
Sit in your normal listening position set the hifi to your normal
listening volume .play back some signals of diminishing volume and take
note when you can't hear them anymoore , you will not get to -96dB
unless your normal listening volume is painfully high :)



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Main hifi: Touch + CIA PS +MeridianG68J MeridianHD621 MeridianG98DH 2 x
MeridianDSP5200 MeridianDSP5200HC 2 xMeridianDSP3100 +Rel Stadium 3
sub.
Bedroom/Office: Boom
Kitchen: Touch + powered Fostex PM0.4
Misc use: Radio (with battery)
iPad1 with iPengHD & SqueezePad
(in storage SB3, reciever ,controller )
server HP proliant micro server N36L with ClearOS Linux

http://people.xiph.org/~xiphmont/demo/neil-young.html
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