You're welcome, Sauntere. As I suspect you can tell, I find this rather frustrating. The math here is moderately complex for the layman, but fundamental for anyone who is schooled in math, physics or engineering--basically, anyone who has taken two years of college calculus. Most people only take one year, which is not enough to really understand the issue without working a little to figure it out, but instead of doing the work to learn a bit more than they learned in high school or college, they just ignore it and decide that there's no difference, or, if they believe there is a difference, accept it without understanding why the difference exists.
As for measurements, I am not certain, but I suspect that the differences I am describing would show up in both total harmonic distortion (THD) and transient intermodulation distortion (TIM) measures. I also believe that there are other measures that show these issues, which were developed after the introduction of digital audio, but I learned about them many years ago, do not recall what they are, and unfortunately have not been able to find them by googling.
In any event, to repeat, I find the difference to be quite clear, and demonstrable, and I urge people to listen with an open mind. My son has no trouble picking the 24/192 file in blind tests.
I also think it's worthwhile to listen to music that displays what people call "digititis"--bad sounding, digital sounding recordings. My favorite example is the Charlie Haden/Hank Jones CD Steal Away, because the music would be sublime were it not ruined by absolutely execrable digital recording or mastering. I can't listen to it on headphones or good, well driven home speakers; it's only tolerable in the car. But there are many others. And by the same token, I think that digital recording and reproduction has come a long, long way, and that the majority of digital recordings sound fine, even pretty good, just not as good as they could, and one of the factors influencing that is sampling frequency.
Finally, I note that people have long had similar arguments regarding the difference between the sound of 16/44 digital and analogue. Needless to say, my criticism of 16/44 relative to 24/192 applies even more strongly to the comparison with analogue, although in my opinion, 24/192 is getting extraordinarily close and in some ways, seems like it may be superior, particularly with respect to dynamic range, which might seem obvious. I just haven't heard them against each other through the same chain, as my turntable feeds my speakers and my computer feeds my headphones.