To truly appreciate a file, your playback chain must support the resolution. Playing these files through standard Bluetooth headphones will compress the audio back down, defeating the purpose of the high-res file.

To actually benefit from a file, standard smartphone headphone jacks or basic Bluetooth headphones will not work. Bluetooth compression will bottleneck the audio back down to lossy quality. To unlock this specific master, you need:

Unlike MP3s, which throw away audio data to compress file size, FLAC is a lossless format. It compresses the file size for storage but uncompresses to the exact, bit-for-bit studio master quality during playback. The 2012 Remastering Project

As an instrumental, the high-res quality shines brightest here, showcasing the delicate, almost jazz-influenced orchestration. 2012 Remaster Significance

The 24-bit/192kHz FLAC release showcases two distinct philosophies of experiencing the album. The Original Mono Mix

For the casual listener playing through AirPods, Pet Sounds is a collection of melancholic, beautiful pop songs. For the audiophile, is a reference test. It challenges your system: Can your DAC render the space between the clarinets on "Here Today"? Can your amplifiers resolve the Hammond organ vibrato on "God Only Knows" without muddying the double bass?