You don't need a high quality sound system or a good ear to tell the difference though. You just need a pair of headphones and to be a human with hearing. Evolution has been at work for eons. Every human born is a powerful audio processing machine. I can't give you a rigorous proof or hand you a double blind test to try for yourself, so you'll have to accept an impasse or start going down a rabbit hole consisting of studies on pre-baked ray-traced FIR filters of known geometries and the audibility of group delay.
I am convinced every human can hear the difference. Computation is cheap. There's no reason not to solve the problem.