I've seen accounts of experimental results seemingly proving that CD format is perceptually transparent. Also, accounts of experiments seemingly proving the opposite.
Not satisfied with what I've seen in these papers, I conducted my own experiments over the past decade, where I controlled the whole recording and reproduction chain. The results, for me personally, were more definitive.
I have to disclose at that point that I'm educated, certified, and worked in the areas of Physics and Neurophysiology, including stints in several national labs, in Europe and USA.
So, my standard of inquiry is rather high. When the outcome of an experiment depends on accurate detection of one photon vs two arriving within a given microsecond, it has to be.
Experiments in psychoacoustics are hard, mostly because music signals and the final "instrument" - human hearing system - are very variable. Thus, I put more faith in meta-studies rather than in individual experiments, including my own.
Meta-studies, for instance like the one I already referred to in this thread:
Proponents of this or that point of view like focusing on one particular study, or a handful of them, proving their point. I don't believe that's the way to go.
For instance, the oft-cited Boston Audio Society study (BAS study), which seemingly proved the perceptual transparency of the 16/44.1 digital loop, didn't conduct one of the mandatory steps any experimental science professional would do - calibration.
If an experiment is to elucidate the importance of distortions, one absolutely has to take into consideration the nature and levels of distortions inherent in the gear involved in the experiment. What do we have in the case of the BAS study?
https://www.bostonaudiosociety.org/explanation.htm
"The Principal System
The playback equipment in this system consisted of an Adcom GTP-450 preamp and a Carver M1.5t power amplifier."
What is Carver M1.5t power amplifier?
SINAD reveals that the amp's distortions are high and rising with frequency. "... distortion-free range = 14 to 11 bits". "Distortions rises @ 66 watts". "Max power = 273 watts @ 44 dB SINAD".
What the designers of the study should have done could include at least, back in mid-2000s: taking the Principal System into a certified anechoic chamber, and measuring its performance, including its distortion profile, using certified calibrated instruments.