While true that ultrasonic frequencies are inaudible, the processing of 24-bit/96kHz FLAC benefits the audible range. The 24-bit depth provides a noise floor so low that the gentle fade-outs of "She's So Heavy" descend into absolute blackness, not digital grain. The 2019 mix’s high sample rate prevents aliasing artifacts in the high treble, making cymbals (like those in "Polythene Pam") sound like metal crashing rather than white noise.
Instruments are more separated, and backing vocals are noticeably louder.
Mike Westbrook – After Abbey Road – 17 x File (FLAC, Album), 2019 [r15130935] | Discogs. The Beatles – Abbey Road - Discogs
: A holy grail for collectors, this early 1983 Japanese pressing is often shared as a FLAC image. It is praised for its "warmth" and "dynamics," as it used a "flat transfer" from the master tapes without modern EQ.