I do convert all my music files to 80 bitrate in MP3 format. I personally can't tell the difference between a higher bitrate and the 80 playing in my car, on my mac, or on my phone (with or without headphones). My music is for my personal listening and not for "profressional" use, so a super high bitrate is pointless to me. The lower bitrate saves SO much space. At one point I did try to go lower that an 80 bitrate and that is when audio quality started to decrease. I am a millennial that hates steaming music and prefers to carry my entire library with me and my iPhone is perfect for that!
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