Generally speaking, the quality of a recording is not very important for comparative evaluations as long as there are good dynamics and extension in bass & treble.
The key is to use the same recording for the comparisons.
OTOH, I was comparing my 32-bit 384kHz recordings to the same recording saved as 24-bit 384k. They were close, but the 32-bit music has slightly better resolution in the upper treble audible on B&W 805 D4 Signature speakers and Meze Elite headphones. There would be value in using the 32-bit recordings when comparing speakers or other components to understand ultimate high frequency performance.