The reverse is true for me, but it proves OP’s point. I have hearing loss, especially in high frequencies so anything over 15K is pretty much lost (30 kHz sample rate). But due to my hearing aids, anything 256 kbps or below makes my hearing aids go nuts in a way where it can get screechy or painful.
320 kbps is fine and I usually can’t discriminate between uncompressed and 320.
Not worth the upgrade price. The audible difference between 96 / 24 and 192 /24 is negligible, if not non-existent.
If there are operational things that the Pro would give over the mini other than sample rate, then consider it.