That's the same conclusion reached in an extensive double blind study by E. Brad Meyer and David Moran and the Boston Audio Society. SACD and DVD-A recordings were compared to the same recordings passed through a level matched 16/44 ADA chain. People could not tell which was which.
So just to be clear, people without receivers/prepros/BR players capable of handling 96 kHz will hear the SAME Dolby True HD they hear now? No effect on the sound? And those WITH 96 kHz receivers/prepros/BR players (such as the Oppo players) will treat these discs as a 96 kHz source with no...