I don't doubt that some people are able to differentiate between sampling rates in ABX tests (at least 44.1 vs higher).One other point to make about Googlebot's test is that two other people got statistically significant results (p< 0.05) when using completely different systems.
It's not as if it's an isolated test, either. I found a dozen similar tests on HA before I stopped looking
Next step is finding out what the cause of this is. Problem is that it's very difficult for most people to hear any difference and you also need speakers and other equipment able to properly reproduce the ultrasonics.
I would guess that with good speakers less IMD is requires for it to make an audible difference but obviously it's still going to be extremily difficult to pick up on that and it's even harder to get 16/16 like googlebot did. Googlebot did however also reduce the bit-rate to 16 when downsampling which is suboptimal due to it introducing another potential way for audible difference between tracks (which might be easier to pick up with ELAC speakers).