Actually, this poll is showing a surprising result.
Hmmm..... the surprising result is that anybody voted at all, I'd say.
The low-rate, 32-bit file is the silliest because you can do the least with it. But the 96Khz file can have a great deal of ultrasonic dither applied to it, thereby permitting better-than-8-bit sound to the human ear.
Which just goes to prove that you can justify
anything if you try hard enough!!!!