gratephul, if the material in an A/B comparison of this type was recorded through one input filter for the 44.1 kHz recording and a different filter for 96 kHz, then it's a comparison of two different filters as much as it is a comparison of two different sampling rates, no?
I'd like to hear an A/B comparison between two recordings made at different sampling rates, but with the same input filters being used for both. That would be a test of the sampling rates, not the filters.
--best regards