I'm sure that there are a few Audiophiles that will screech that X makes Y sound better, or X is better for data transfer. However, no amount of empirical data can change the immutable fact that "sound quality" is a subjective observation. What one person thinks is "sounding great" might not for another.
Sure, there is some general agreement that an audio track that sounds clear is way different than one that sounds like a jack hammer got at it and tossed into a blender. Again though, there is going to never be a consensus with people that hear the same audio file but the only difference is something extremely trivial (and ridiculously expensive).