Thanks, but I still struggle with the notion that any format with a data transfer rate of less than CD quality is correctly described as HiRes when it appears that what is being subject to that resolution is a file that contains lossy data.@killiefan thanks for your question. It is an interesting one. I am aware that there is no straight answer to this question, as there is not one universal definition of high-res.
The main point of discussion is what exactly determines whether a track is high-res.
Some believe that high-res is reserved exclusively for lossless tracks. However, It is not so much about the compression, but rather about the bit-depth and sampling of the audio formats. It is recommended to understand high-res as tracks with a higher than 44.1 kHz sample rate or higher than 16-bit audio bit depth. It commonly refers to 96 or 192 kHz sample rates.
Some codecs allow for lossy, and others allow for lossless audio streaming.
The Recording Industry Association of America (RIAA), in cooperation with the Consumer Electronics Association, DEG: The Digital Entertainment Group, and The Recording Academy Producers & Engineers Wing state that recordings which have been mastered from better than CD quality (48kHz/20-bit or higher) can be considered high-res. LDAC capable of connecting up to 990 kbps at 32 bit/96 kHz reaches that level.