With studies involving multiple test subjects, you look for patterns. Just picking at random will come up with a correct answer sometimes, and if you do that with lots and lots of people, random chance can be two or three correct. You can't cherry pick results. If one person could hear a difference, why couldn't two? Or three? Or enough to establish that it isn't just random chance?
Even if one person could struggle to discern a minute difference at AAC 256, that doesn't mean they could at 320 VBR.
The fact is, worrying about lossy vs lossless at a certain point is a waste of time. And that point is the threshold of transparency. For AAC, that threshold lies between 160 and 256. The bell curve of people generally hits in the middle of that, but some people can hear artifacting up to close to 256. If you are worried about that, choose AAC256 VBR and it will be completely transparent.
Expectation bias is very powerful. And it can make people very resistant to accepting the truth about this. But just asking people to describe the difference they hear is a good way to tell. If people describe "veils" or "wider soundstage" or "more three dimensionality" it is almost certainly expectation bias. That isn't what lossy compression sounds like. If you take a track and encode it in steps from very very low to high rate, and then listen carefully to them in order, noting the points where the sound artifacts, you can figure out what to listen for. With AAC, beyond 128, it isn't across the whole track. It's in specific spots that artifact with digital splat sounds. Once there are no more digital splat sounds, you have achieved transparency. You can train yourself to listen for these things if you want. But with the AAC codec, if you encode at 320 VBR, there is absolutely no way you can hear a difference. With AAC, VBR can go beyond 320 to properly render a track. But that is overkill. AAC 256 VBR is transparent.
The truth is that the thing that matters with sound quality is the mastering, not the file format. If you want the best sounding version of an album, that might be a particular CD release, it may be the copy on a streaming service, it might be a blu-ray, it might even be an old LP release if the masters have degraded since the LP came out. You have to ask collectors who have heard different versions which is the best. You can't predict by format alone.