Does HiRez really sound better?

I came across this article from Goldmund Audio which I"m sure will raise some hackles. Don't think me a troll but I'd like to read some feedback on the supposed benefits of HiRez. Some of this has already been gone through but the blind listening test mentioned concluded that the ability to hear a difference between PCM and DSD was no better than the flipping of a coin.
http://attachments.goldmund.com.s3.amazonaws.com/2015/01/23/15/49/42/359/goldmund_does_high_resolution_audio_sound_better_white_paper.pdf.

All the best,
Nonoise