I apparently can but I should explain my setup. Im listening to 'Wake up' on the 96KHz SACD remaster of Rage against the machine, IMO a very good choice for this test. Im using an O2+ODAC set to 96KHz I used Audacity export function to convert the track to 48KHz/16bit (44.1KHz was my preferred choice but I believe the uneven division could cause unwanted changes to the audio and skew the results) Im listening in F2K, I hit random a couple times with both tracks and try and guess, its takes concentration to focus on the right details but im pretty confident there is difference and can guess right. the cymbal crash at the beginning sounds distinctly different, the details dont sound as smeared. outside of these very busy moments its impossible to tell the difference. I also listened to each version a few times before blind testing, this is important. If I wasnt familiar with the sound of each one I wouldnt be able to guess correctly blind, even if they sounded different. The choice of audio is important also, Some tracks/album simply wont have anything to gain from >48KHz, some maybe even be 'fake' resampled version of 44.1/48KHz . complex high frequencies and acoustic instruments are a good choice but ultimately its the quality of the recording that matters. Im using a pair of M50s but Im waiting for HD650s to be delivered which should give me an even clearer picture. I also think I can tell the difference when manually switching the sample rate in Windows control panel but this is biased as Im always aware which one im listening to.