It depends on wither how good your hearing is, music complexity and that your headphones are detail monsters. At sub £100 you won't find stuff like that unless you pick the AKG240 or the MDR-7506.
With my ER4XR's and SRH1540's i can easily tell the difference of 128 ~ 224k area, while 256k is a pass under musepack Q7 for me.
24/96 is just snake oil, 24/44.1 is better because of better dynamic rage than 16/44, 144db vs 98db.
As for high end Headphones?, Multi driver is mostly just a marketing gimmick. Custom art's new single BA and Ety's ER4 show what a single driver can do. Like how a 40mm DD is fine for over head's, While larger driver sizes are marketing at best.