Interesting article Nonoise. It reads a little like a quantum physics paperback book: part science and part philosophy, and thus the "facts" are open to interpretation. The Boston audio society study appears condemning at first blush (60 people subjected to a total of 554 blinded tests over the course of a year were not able to distinguish between CD and SACD). However, if you read the primary article found here:
the author does bring up some more nuanced points towards the end, including this:
and
In particular, the time domain issue may explain "some" people's preferences for hi rez and DSD. I know this is a real phenomenon in the world of speakers and even amplifiers if you believe Golmund's research.
http://mixonline.com/recording/mixing/audio_emperors_new_sampling//index.html
the author does bring up some more nuanced points towards the end, including this:
Moorer noted that humans can distinguish time delays  when they involve the difference between their two ears  of 15 microseconds or less. Do the math, and you can see that while the sampling interval at 48 kHz is longer than 15 µs, the sampling interval at 96 kHz is shorter. Therefore, he says, we prefer higher sampling rates because probably [my emphasis] some kind of time-domain resolution between the left- and right-ear signals is more accurately preserved at 96 kHz.Â
and
In an article on his Website (www.ethanwiner.com), Winer points out that in a typical room, moving one's head or listening position as little as four inches can result in huge changes in the frequency-response curves one is hearing. What could be a 10dB dip in one spot at one frequency could be a 6dB boost a couple of inches away. These wide variations are caused primarily by comb-filtering effects from the speakers and from the various reflections bouncing around the room, which are present no matter how well the room is acoustically treated. Winer blames this phenomenon for most of the unquantifiable differences people report hearing when they are testing high-end gear.
In particular, the time domain issue may explain "some" people's preferences for hi rez and DSD. I know this is a real phenomenon in the world of speakers and even amplifiers if you believe Golmund's research.