Well, it shows that reconstruction filters matter -- with regard to the frequency response and the images they allow to get through, and sometimes less obvious effects like distinct pre-echos (not to be confuses with pre-ringing).
That's my take... the results violate the local rumored belief system.
If the reconstruction filters used have a noticeable effect, can you describe how to proceed in this case (download of test files is here) to identify a difference.
I did an ABX test in foobar several times and the only surprising thing was that I got exactly 50% correct three times, so for me the test files are 100% indistinguishable.
As has already been said, the analysis in DeltaWave shows that there are only deviating amplitude signals and/or noise at all around 22kHz and phase deviation is negligible.
It's strange that the video never describes how you can distinguish between the different reconstruction filters in terms of sound. It's also strange that nobody else seems to be able to distinguish between the music samples.
UPDATE:
There is a second video from Goldensound that shows in detail how he proceeds with the ABX test and what he looks out for. I missed this information in the first video and I assume that his ABX test is genuine - no need to cheat like I do
That's why I repeated the ABX test again, but slapped myself in the face a few times beforehand and shouted "naive idiot, you believe everything...".
Suddenly it was no longer a problem at all to distinguish the samples. Very easy, here is the proof:
So I'm 57 years old and can easily distinguish between the sample files or any DAC (by the way). All one have to do is slap you in face and repeat the magic words...
You can check my results here (test result, see attachment):
Update: How I was able to get 10/10 in the ABX-Test is revealed here in post#251
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