Why you could not boost the roll off? Anyway, the difference is minimal on the bench and in practice. This is from Audioholics AV10 bench results - 3db roll off from 15khz to 20khz for filter 2 vs flat filter 1. Marantz has choice of filters in AVPs and C30, but not below that. Not a direct comparison between 4800H vs C40, but would be surprised if these models had it any different that AV10.
Most of us with some age should be honest and admit that in that range we can hear very little if anything at all. With some material I "think" I can hear the slight difference between the filters, but probably just bias

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