I’ve heard others assert that it is the one thing that *can* be heard, although commercially implemented filter differences probably remain in the realm of trained listeners.. At any rate, you can try here, and see the results of a large-scale preference test:I'm not believing that anyone can hear a difference between filters. Unless a filter is poorly designed or incorrectly implemented.
INTERNET BLIND TEST: Linear vs. Minimum Phase Upsampling Filters
A blog for audiophiles about more objective topics. Measurements of audio gear. Reasonable, realistic, no snakeoil assessment of sound, and equipment.