Where I believe you will see the difference, is in a 30 x 40 at 360dpi (for an Epson), 50MP with a good lens will make a better overall print, with less uprez (interpolation by either software ((LR or Epson print driver)).
I have been reworking several images from 11MP, 16MP Canon's all single, attempting to get them to a 30 x 40 at 360 dpi. With all the tools I know of the images will not quite reach that size IMO. Sure the average person may not see the difference, but it's very clear. I also strongly believe in the view at 100% as still the best overall test. Even the 20MP from my 5D MKII has some trouble getting up to this size.
It's also very image subject matter dependent. Thus a macro or image without a lot of smaller details, trees, leaves, etc. will show better with less MP.
After reworking many of my old P45+ files 39MP, taken with various Mamiya lenses, I was pleasantly surprised by the output both at 30 x 40 and 40 x 60.
To me for a large print megapixels do make a difference.
40 x 60, 24 x 72, 36 x 72, 36 x 96 etc.
Paul Caldwell