I’ve had a Spotify premium account for years. Over the time I’ve had it, I’ve mostly used it to stream at work on crappy computer speakers. I’ve also used it a bit to stream to a bluetooth speaker. Or even less occasionally, on an iPad with the internal speakers. On that gear, I can’t really tell the difference between that and CD rips for the majority of sources. Streamed from my FiiO X5 or iPad to my living room system (using a cable), it sounds noticeably worse in comparison to CD rips streamed from the X5 and a touch worse on many sources compared to 320k mp3s streamed from the X5.
I recently subscribed to Qobuz, which sounds comparable to listening to CD rips on my living room system. I haven’t noticed a difference between hi-res and 44.1/16 files on Qobuz, but when I’m streaming in there, I’m usually doing something else. Not much sitting and listening going on in there. The streaming is a bit flaky, but it’s tough to nail down whether it’s the Qobuz app or the wifi on the X5.
On my reasonably decent computer speakers at home, I haven’t noticed a difference between hi-res and 44.1/16 files (from any source) but I haven’t really sat and listened. My machine is running Kubuntu Linux. The Qobuz Windows app doesn’t install and the web streaming is flaky. I just installed a program that runs the app in a Chrome window. That seems to work better, but I haven’t used it extensively. In theory, the sound chip on the motherboard should be able to play high sample rate tracks. But as I haven’t sat and tried to hear a difference between hi-res and CD files, who knows. When I plug in the FiiO X5 to use as a DAC, it downsamples to 48/24 or 44.1/24, but it sounds better than the sound off the motherboard. I haven’t used Spotify much on that machine even though there is a Linux app, so I can’t currently comment on how it sounds.
tl;dr- On crappy speakers, I can sometimes tell the difference between Spotify and CD rips. On my living room system, I can sometimes tell the difference between Spotify and 320k mp3s and the mp3s are better, and I can often tell the difference between Spotify and CD rips. I can’t tell the difference between a CD rip and Qobuz on that system until the playback gets flaky, which has been a problem with my X5. I haven’t really tried the iPad yet, though I probably will.