I did not take this particular test, though I had done my own previously.
I have always believed that the principal benefits of hirez, if any and they were always audibly small at best, come potentially much more from the recording, mixing and mastering side, rather than the playback side. This totally undisciplined and unscientific test might well confirm that, if it indeed says anything at all. There may well be a net gain to hirez recording production in spite of lower rez distribution formats.
Summaring my own experience, also undisciplined and unscientific, it suggests that RBCD files downsampled from a hirez production chain can potentially and noticeably reduce the audible performance gap that had existed between recordings produced by an entirely RBCD 44k/16 production/playback chain vs. hires production and playback. I have been impressed by many of the more recent commercial CD/RBCD files that were recorded, mixed and mastered in hirez before downsampling to RBCD for distribution. And, of course, upsampling on playback does little or nothing.
However, wherever possible, I still believe in playback with the source, as-distributed format/sampling rate. Possibly, that is audibly no big deal. But, it is also no big deal (except DSD) for me to do it, so that's what I do. Everything in user-end format/sampling conversion may or may not be audibly transparent, but there is also no harm in not doing it unless absolutely necessary, as with DSD to enable DSP features.