Oversampling filters - linear vs. minimum phase (and other things)

[mr_push_pull]

I've been reading lately about the advantages of minimum phase filters over linear phase, the absence of pre-echo being quoted as the main one. OTOH I get it that most of the implementations of oversampling filters are linear phase.
also, not necessarily related, it occurred to me that for a step input signal (which should not exist anyway due to ADC anti-aliasing filtering) an usual low pass filter rings at frequencies near or above the 20kHz threshold. if that is correct, what do you suppose is the mechanism of audibility?

[jcx]

where have you read of DBT test showing an audible difference - lots of speculation and "expert" opinion out there but where do you see something beyond anecdotal assertions?