http://www.head-fi.org/t/786112/off...on-replaygain-filter-options/60#post_12311847
I was authorized at the time to give such a reply to this question regarding fast vs slow rolloff filters on FiiO players.
To further elaborate, the cutoff frequency (22.05kHz or what-have-you) should be purely ultrasonic and inaudible in the first place, otherwise the choice of filter is simply putting you between a rock and a hard place: either cut off sharply at higher frequencies (closer to inaudible ultrasonic frequencies) but with ringing, or cut off a whole swathe of high but audible frequencies without ringing but with noticeably duller sound. 22.05kHz should be just out of the audible range of frequencies for even the youngest subjects who know how to play a CD or audio clip for themselves,
so I would choose a sharp rolloff filter (to avoid affecting audible frequencies below at no audible cost of ringing, because it happens to not be audible).
Any resemblance between slow rolloff filter and room acoustic absorption mentioned in the link is completely coincidental; a purpose-designed EQ filter would technically be a much better idea.
Choice of minimum vs linear phase filter is only meaningful in the case of an audible cutoff frequency, in which case splitting the difference between minimum and linear phase ("25% phase" or so) would give the best masking of any ringing produced. If the cutoff frequency range is inaudible to you, it is a moot point.
So here you have it, an answer straight from the horse's mouth of one of the brands you mentioned. Happy?