To add to my comment about higher sampling rates.

Our hearing has a sensitivity to sound measured at 5-10 us(micro seconds) but a sampling rate of 44.1 khz only gives us 22.7 us.

96 khz sampling rate gives a time resolution of 10.4 us but is not until you get to 24/192 khz sampling rate that you get a resolution of 5.2 us which is close to the time resolution of our hearing.

Therefore CD quality sampling rate may not be enough and may be one reason our hearing can perceive timing issues.

This is not to be confused with timing of the digital audio signal through poor clocking, RFI or a poor PSU resulting in jitter and corruption of the audio data.

None of this may be of any concern however to those of us who have poor or knackered hearing!