Some tracks I can hears the difference, some I can't - In my experience, it depends on the the type of music, but to be sure, when you do, it isn't always a vast difference either.
In my car 320kbps MP3 is fine - I haven't tried side by side testing but when playing a CD vs mp3s I've not noticed the difference and this is despite choosing the 'top of the line' Harmon sound system when I bought the vehicle. Lets face it, a car is never likely to be an ideal listening environment - and sitting on the gear lever to be in the 'sweet spot' is not recommended

On exactly this issue to determine if Tidal was justified, a few days ago, I listened to number of tracks on Tidal and Spotify side by side, both accounts set to max quality. Some tracks on Tidal 'came alive'. I really was quite nice, but when I went back to Spotify, these track weren't so bad either. It wasn't a blind test but I tried to be unbiased, but who knows, there might have been an element of hearing what I wanted to hear. Also, to be fair, the listing was done on a R30k stereo system in my study - If it was on a higher end system in an better environment, the results may have been more apparent. On a system that most folks buy at a chain store, I doubt any difference would be heard. (as an aside, Tidal is not ideal for people with capped or slow accounts - on my PC, I was seeing data burst at 8-9Mbps when playing 'master' audio stuff)
Honestly , after going through the whole Hi Res BS cycle my opinion lately is that it tops out at Redbook. In 95% of the cases 320 will suffice. And with Hi Res it's nearly always the modern recordings that sound better, rather than the actual Hi Res IMHO. 
In short, I tend to agree with most that
@blizzard said except perhaps the 95% (I'd err lower). One of the things Tidal highlighted to me, was how good some production/engineering was on some tracks and less so on others.
One thing with respect to the 192kHz 24bit sound - How much people can actually hear the difference between that and 44.1kHz 16bit is even less than 320kbps files in the topic at hand, but has a very real place in recording industry for rounding errors when time stretching, volume changes, effects application etc.