Personally I can distinguish every time at 0.06.
I find it difficult to believe the rest of the hardware loop has 40ms latency, it would be difficult for smooth rendering to occur if it did.
I suspect that part of this is 'training' yourself but also what the researchers meant. They may very well have meant that above 100ms is jarring and noticed as a delay but below 100ms is not seen as a delay rather than truly being unable to notice in an A/B test.
I suspect this test would be more difficult if it sometimes did A/A and B/B.