He started with a 24/192 file and used a SourceForge Sound eXchange (SoX) SRC with linear phase filters and sloped TPDF dither to generate the 16/44.1
He seemed to be pretty conscientious about his methodology.
Arnie Kruger, no less, looked at his test and said:
Googlebot said he was a Hi Res sceptic.
googlebot attributed the artefact to filtering. Not to hearing above 20 kHz. Which is in fact a reasonable deduction, given the priors. Others posit intermodulation distortion -- a playback artifact. Also reasonable. The least reasonable, therefore requiring the most rigorous testing, is the claim that he heard content above 20kHz.
