Yeah, as I said, like everything it depends - even with the files.
Anyway, I bought a Hi-Res (24-bit/192k) album (Hiromi's Move) from
HDtracks, and to be honest I'm not that impressed. The album sounds very digital, whether played through JRiver or Audirvana. My physical 16-bit CD copy that I ripped in Flac sounds much more natural on both players.
BTW, I downloaded both flac and the wave versions (you get a choice), and since it's a 24-bit/192 recording containing 9 tracks averaging 8 minutes each, the flac version came in at 2.64gig, while the Wave version came in a 4.46gig!!!. Contrast the original 16-CD comes in @416meg uncompressed flac.