A null test is where two signals or files are summed with one inverted so the result is only the difference between them. Essentially one is subtracted from the other. It's an indicator of how similar or different the two are. Identical data produces a perfect null reading the equivalent of no audio.
The files tested were all 16/44.1, so the theoretical noise floor of a file would be 96dB. Since the resulting nulls were over 100dB, that indicates all files contained identical data, there was no difference. The summing engine uses 64 bit floating point math, hence the greater than theoretical noise floor null.