There are real differences in audio perception, though. Frequency range and sensitivity to different frequencies is a big difference in other animals; I would expect cats (who chase rodents, which often have very high pitched or even ultrasonic vocalizations) to be more sensitive to high frequencies than humans, and thus low passed / low sample rate audio could sounds 'bad.'
Another aspect is time resolution. Song birds can have 2-4x the time resolution of human hearing, which helps distinguish sounds in their very fast, complex calls. This may lead to better perception of artifacts in lossy coding schemes, but it's hard to say for sure.
Edit: reference on cat hearing:
https://pubmed.ncbi.nlm.nih.gov/4066516
The hearing range of the cat for sounds of 70 dB SPL extends from 48 Hz to 85 kHz, giving it one of the broadest hearing ranges among mammals.