The point here is that if you overlay the read outs from both a Red Book and High Resolution file, you will see that if there are differences, these occur between typically 18khz and 22khz.
If your loudspeaker is -3db at 20Khz you are substantially reducing any possibility of identifying differences.
In order to hear potential benefits with high resolution you need to be able to reproduce the area where differences might exist.
The differences will be in the stop band of the anti alias filter and to some extent in the transition band. If the AA filter is done correctly there should be effectively no difference below 20Khz.
I am not sure what speakers you are referring to. You linked to this measurement from Stereophile,
http://www.stereophile.com/images/archivesart/805fig3.jpg
The accompanying text indicates that it shows a flat respopnse to 20Khz and a resonant mode at 26Khz which might be a problem with hi rez. I would have thought that this would be quite good for telling the difference between CD and hi rez if one could hear it as the 26Khz progam material should stand out.
I'm not altogether sure why you consider that what matters with hi rez is the difference in the transition band (18-22 khz) , which is above my hearing, rather than the differences above 22Khz which are above pretty much everyone's.
I'm not convinced that the 3dB difference at 20kHz would be all that likely to make all that much difference, especially bearing in mind the likely in-room response, although i can see that it would not be ideal. The only differences at that frequency are probably going to be at a very low level and they will be at frequencies where human hearing has a very low sensitivity (if any) and no pitch discrimination. If we are to be testing the effects of different filters perhaps we should wonder about the phase too.
Taking the same reasoning used in relation to 16/44 -where does the difference between 24/96 and DSD 128 lie? If it's in the transition band of the PCM filter then what speaker do we need?
Either way I think it's quite difficult to say what spec of speaker is required to hear the benefits of hi rez without being clear about exactly what those benefits are, and also without excluding pretty much
all kit.
In any event, the benefits of hi rez and the inherent problems of 16/44 must logically be two sides of the same coin. So if anyone can't hear the benefits of hi rez, it follows ineluctably that they can't hear what's wrong with 16/44.