Part of it also comes back to the filters applied Tim, and whether you do think people are sensitive to the different types and this being one of the reasons of a listener's long term (maybe even short term if product bias excluded) preference difference between apodising, IIR (used by latest Naim DACs) and more traditional ringing steep FIR filter, this is rather anecdotal and I am not sure there is enough study data to know for sure.
It comes down to if you feel that the different filter types and implementation is inconsequential or not, nothing wrong with either view currently IMO but would be nice if we had more data rather than relying upon anecdotal.
I tend to feel something may be happening to our preference relating to the filters, including the slow roll-off where the FR slowly drops albeit usually to an average of only -0.3db at 20khz. (some would say this is excessive difference but then the counter case is this is 20khz and way outside our most sensitive part of hearing).
Cheers
Orb