Mp3 is not CD-quality. As sound engineer you should know the difference. MP3 is old lossy format and you are comparing it to loseless.
There is people that can hear those differences in certain corner cases.
Also you are not defining any specs for mp3 but you are giving specs for FLAC. Why?
Can you hear difference between CD-quality and 32/96k FLAC? If you think you can then you are audiophile and not sound engineer.
Because I was talking CD-quality not mp3. Anybody can hear difference between bad mp3 and loseless format. That is not issues.
Mp3 has two differend standards using the same name and at least mpeg-2 supports several frequencies. So there is no ”one mp3”.
Talking about three decades old lossy standard in 2023 is really stupid. There is even better lossy standards around.
With you knowledge I have hard time believing you work as audio engineer.