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I'll take your dollar. If you can't hear the difference, that's not my problem. The quality of the playback system is a factor though... most AVR-based systems with budget loudspeakers will make the difference pretty subtle or inaudible. The systems I'm using are well into 5-figures most of the time. It's +/- 2.5 dB from 16 Hz to 20kHz. Though I just recently reviewed a $1600 Hsu Research 5.1 system that had no trouble revealing the difference between a DD track and a TrueHD or DTS-HD MA track from the same movie. It was being driven by high-end audio components though. I have to keep the playing field level so I don't under-rate the performance of less expensive products by only using a budget AVR to drive budget 5.1 speaker systems.
And the soundtrack has to be well done to start with... not the sort of soundtrack you get on dramas and rom-coms... we're talking soundtracks where someone actually CARED about the quality of the soundtrack. Hugo is a good example of a recent release with a great soundtrack.
































