Easy to confirm.
Use one file, say a 44.1. Duplicate it. Change metadata of the copied one to say 96. Play both files one after the other.
Depending on material played, components used and the state of one's "golden ears", it is not always easy to discern between 44.1, 48, 96, ...
Like some people truly believe that up sampling any file they have to DSD rates will somehow magically make their music sound better.
I tried it, and on some songs, it really sounds awful.