Even on an old Blackberry 9780 with £40 Sennheiser headphones the difference between FLAC and MP3 is noticeable. It all depends on the music being played.
This article is funny. It doesn't seem as if the writer wants to find a real result, just trying to defend his Apple\Sonos\iTunes preference. Seeing a set of Beats headphones in there just made me laugh and not actually bother reading the thing. I knew there would be more interesting comments than detail in the article.
Personally I have gone through those wasted hours of ripping 300+ CDs to MP3 320kbps, and then I replaced the HiFi setup. Annoying. Spent £1500 and MP3s then sounded underwater to me compared with the CDs. This is how I discovered the wonders of FLAC and have never looked back. I'd rather spend a little bit more on my storage space than compress my music to death.
I also find it hard when I listen to someone else's music system where they are playing MP3s. Or the worst crime of burning a CD from MP3s.
What is encouraging is that FLAC support is spreading. Even Sonos now handle FLAC (as long as you ignore iTunes). Every non-Apple phone plays FLAC. It is starting to creep into online sales (just waiting for Amazon to go FLAC).
Last month I finally swapped my car stereo to a FLAC one and yes the difference is noticeable, even with the road noise. I find it surprising the difference when an MP3 album comes on as the music goes back underwater when compared with the album that was on before
It's all personal choice. Life would be so boring if we all agreed and we the same.