Most, if not all people are prone to Placebo effects and different sorts of biases, so if given enough reasons (including those not applicable), they would believe what they heard, thought they heard regardless. It is like believing and hearing even power amplifiers with verified audio specs that indicate transparency for normal humans still have audibly different sound signature described in a spectrum of cold to hot, sound stage from narrow to wide, dry to soaking wet, soft and sweet to crisp and punchy, etc etc..
So yes, they can hear >>24 kHz, and often mentioned more "air" as proof..., probably because some professional reviewer started saying so long time ago so that one has taken root.
Take a look of the following, bs (I trust he truly believe it, so unintentional bs):
Hong Kong-based miniDSP has been manufacturing affordable, high-performance audio DSP(digital signal processing) products for the past...
hometheaterhifi.com
Give him the credit of seemingly attempted to ensure apples-to-apples comparison, but also seemingly didn't bother to do it blind, even the simpler just level matched single blind, yet he managed to notice that suble difference, did use the expression "might be attributed to the 48 kHz...., but then serious/sure enough to contact miniDSP support team. Presumably he would know that miniDSP is
not going to say, you need to do it under DBT and the differences heard would disappear, as even honest engineers have to make a living by selling..