The paper summarizes positives from studies at the edge of plausibility. Just take the Bob S. paper that claims trained listeners can detect differences. The files used are from the best recordings available, down and upsampled again with unusal filters and bad dithering. Even then it only shows a minimum of a positive hit number. For that an almost anechoic chamber was used. There was no plausible testing done if higher frequency content simply was audible due to intermodulation. I guess i forgot even more pitfalls. You can certainly ignore any claim from your audiophile fellow how close he feels to Paul only when listening the 24 bit Beatles remaster or Coltrane in dsd.
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