I can't make sense of their results....so I'm reaching...
Okay understood.
I think I summarized their conclusions with conditions A and B correctly about which results were more analog like.
Now I wonder about some of the statistical hoky poky to determine what is a p=.05 result. The math part is fine, but the assumptions about what would be expected seem like an over-reach to me. If the model's assumptions are wrong then so is the rest. But I don't have any expertise in the area. Perhaps to someone who does I am foolishly misguided on the modeling.
I think assumption 1 is way too much to assume.
Assumption 1 There is a one-dimensional latent (nonmeasured) variable that denotes the perceived quality of the audio systems. This variable determines the outcomes of the listing test for the subjects [3].
They then use the listening test results based upon assumptions 1 and 2 (two seems reasonable to me: that the AD/DA chain cannot sound better than straight analog feed) to create a model of expected results. In fact, I missed this on the first reading, they didn't get results that indicate p=.05 confidence. The overall combined results are within range to what you'd expect if the one dimensional latent variable is not perceived.
They then go on to show under the two conditions wide bandwidth playback and 20 khz playback the results tend to skew slightly in opposite directions though still not to the point of meeting p=.05 for either test conditions C1 or C2 considered individually. But they base their conclusions on this minor difference. That high sample rates are heard more like analog, but the high frequency response of such rates is not the reason why.
Looking at this again, the conclusions aren't supported. And they are curious as if they were self serving for someone's preconceptions.
I really don't think these results show anything.