Our hearing, or actually our brain’s hearing center, adapts ... sort of like our eyes adapt to low light levels. And the hearing center has no memory, like the smell center has, when you smell something that you smelled once years ago, you know you smelled this before.
For an AB test to work it must be possible to make the switch instantly. At the very moment of the switch you can hear the difference ... if there is any.
After a while our brain takes over and we really don’t know what is happening in those grey cells. You can still decern if you like a particular sound, or if you don’t, over time, but to hear subtle differences, instantaneous switching is the only way.