Standard audio CDs are 16-bit/44.1kHz. A 24-bit file, however, contains 256 times the amplitude resolution of a 16-bit file. In practical terms, this means a noise floor so low it is virtually silent. When you listen to James Taylor’s breathing between verses on "Fire and Rain" in 24-bit FLAC, you hear the room around him—not the hiss of tape degradation or digital truncation.
"It's placebo. You can't hear 24-bit vs 16-bit. It's just crackle and nostalgia." james taylor greatest hits 24 bit flac vinyl repack
A high-end transfer from a pristine 180g vinyl pressing (like those from Mobile Fidelity Sound Lab or Audio Fidelity). These transfers capture the specific "warmth" and RIAA equalization curves inherent to the vinyl medium. The Mastering: Composition: James Taylor — Greatest Hits (24-bit FLAC