Here are a few filtered files you can try to ABX against each other and/or the original sample. They were created by downsampling the source to 44.1 kHz (using a long linear phase FIR filter with very fast roll-off), and then upsampling back to 96 kHz using various lowpass filters. Of course, these are only a few random examples of the infinite possible filter responses; perhaps I should also have included a filter with a very slow roll-off, and some loopback recordings from real DACs. Also, the sample is actually not ideal for this purpose, because it does not contain much high frequency information.
filters.zip
Frequency response (left) and group delay (right, 1 dB = 1 ms):

A_lp (red): no imaging, short impulse response, linear phase
A_mp (green): no imaging, short impulse response, minimum phase
B_lp (not shown): long impulse response (very fast roll-off), linear phase
B_mp (cyan): long impulse response (very fast roll-off), minimum phase
C_lp (yellow): no roll-off below 22 kHz, short impulse response, linear phase
C_mp (blue): no roll-off below 22 kHz, short impulse response, minimum phase
Edited by stv014 - 2/21/13 at 8:16am