High definition audio is a very tricky subject, simply because it is so subjective, and some people insist they can hear the difference between 48Khz and 96Khz. Of course, like Uri Geller, their miraculous powers disappear completely under ABX testing, but then they just insist that their equipment is better than the testing equipment, or they were stressed, or the environment was too noisy, or any excuse to not have to admit that they paid a ton of money for snake oil.
Here's the cool part. _they're right_. They _can_ hear a difference (if they know the difference is there). Tests using non-ABX, with brain scanners, show that their brain reacts differently to (what they consider) the better audio, in effect, they enjoy that audio more because they "know" it's better.