To answer the question about changing sources. If the two sources are from the same digital bits, then any difference has to be ascribed to level, hardware, whatever. If you're talking about LP vs. CD, the distortions on LP are known to enhance the sensation of stereo soundstage and dynamic range, at the cost of going over the edge into annoying distortion if there's just a little bit too much.
So when you say "different sources" can you specify what you mean, the answer may be very different.
Not too many people use tape now days, but tape has another set of distortions that affect spatial sensation differently, sometimes positively, sometimes indifferently.
Rather than get into the "imagination" argument, I refer people to
www.aes.org/sections/pnw/ppt.htm in particular the Heyser Lecture deck. There is also the recording of the local lecture I gave from the same material at
http://www.youtube.com/watch?v=X_LN7qUiTpo
Watch the part around slide 14, at least. Notice, there is nothing to do with imagination, deception, delusion, etc, involved in the need for blind tests. It's simply how human beings process the data from their senses (which is many megabytes/second) into a few bytes/second that are the actual long-term memories and thoughts. The process is incredibly plastic, and after the basic sensory input, it's unlikely that anyone ever processes the same signal the same way twice.