24-bit audio allows for a much lower noise floor, capturing the subtle decays of Michael’s vocals. Higher Sample Rate:

Beware. Many files labeled “Michael Jackson Dangerous 2014 FLAC 2496” on torrent sites are fakes. A scammer will take a 2014 MP3 and run it through a converter to upsample it to 24/96. This doesn't add data; it just makes a large file that sounds identical to the MP3.

Listen with open-back planar magnetic headphones (like Audeze or Hifiman) or high-end studio monitors. Set the volume to 85dB SPL. Press play on "Who Is It." When the bass line drops, you will understand why audiophiles chase this specific file.