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As far as sound quality goes, the stuff in a lot of phones is pretty good, so I wouldn't necessarily expect that you would hear any difference in quality if you're using headphones that are easy to drive. These players do tend to have some fairly stout output drive, so if your headphones are difficult, you might hear an improvement.
As far as "HD" stuff goes, there will be little to no inherent audible quality improvement. A higher sample rate could make the AA filtering easier, so could be a small improvement, though 96kHz is already silly high. 192 has no advantage whatsoever, and eats a ridiculous amount of disk space. Bit depth really doesn't matter much. Even in really good listening conditions, you're not going to be able to hear any difference between 16 and 24 bit.
Almost all of the improvement possible needs to happen on the mastering side of things. "HD" flacs are like taking high resolution photos through a dirty lens.
That's not to say that some "HD" tracks aren't mastered better. But even there you will be better off with a properly downsampled 44/16 flac. (Sounds the same, much smaller)