Though experiment: If lrisbo had not posted audio files whereby people could hear for themselves that the files sounded different, would there have been demands for ABX DBT? Please be honest.
Somebody above made an apt comment: you are comparing a cube and a sphere based on their volume, then shout "look ma, they are different". Given you insist using this misleading red herring, deflect facts, insist that the spectrum magnitude only has any relevance, and misinterpred what the masking theory claims, I must conclude you are one of those with an agenda.
I agree leaving to others to draw their conclusions on this misleading example.
You are the last entitled to invoke honesty here. Those drawing any "sounding" conclusions based on a FFT magnitude plot only are Fourier ignorants. It's the same as adding/subtracting distortion spectra magnitudes, an operation that doesn't make any sense.
Those having no clue what an instrument screen is showing don't qualify as having a half brain.
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I think a bit of context is needed at this point. Lars and Purifi are not claiming anything that can be extrapolated to DAC phase noise or pathological resistors. It was trying to show that doppler distortion is possibly less of any issue than IMD in a speaker that is flapping about like the proverbial "Doppler distortion caused by a cone excursion of +/-12.5mm". Now I'm too rusty on these things to argue if the difference in power spectra are significant or not but I think the basic premise that AM and FM can sound different and just maybe doppler distortion is not the evil thing some have claimed (mostly hifi journalists mind) is shown even if not to AES standards.
Now (and sorry Lars) if you are designing drive unit with ultra low IMD you will try and do things to show that is the right way to go, and in that respect it's great marketing as well as interesting*. It doesn't support Markw4's postulate in any way. No decay tails or scene analysis required.
Of course those with big hairy chested 3-way speakers need not worry about doppler anyway, but that's not me 😀
*they do sound different to my jaded ears btw as an anecdote.
Try the same carrier just amplitude modulated only (no sidband phase shiftt) by 43Hz, then compare to your previous version. ABX would be nice.
what is the misleading part when all details have been put in the open and scrutinised to death?
All this commotion because OP claims that I2S series resistors have their own sound so its best to use the audiophile-approved most expensive resistors available (tantalum or Z-foil) 
And nobody comments about the somewhat non-optimal layout https://www.diyaudio.com/community/attachments/img_8262-jpg.1038490/
And nobody comments about the somewhat non-optimal layout https://www.diyaudio.com/community/attachments/img_8262-jpg.1038490/
I was just being polite, I believe that these differences are both audible and important for highest audio quality.
I agree that there may be audible differences in resistors in some applications. However I2S series resistors is not one of those applications. Sub-optimal layout or incorrect resistance values have much more impact.
you mean same carrier AM’ed with a 43Hz pure sine ? ie without the harmonics as in the current AM file?
This is hardly different from what I saw John saying in the Blowtorch threads, though surely he doesn't realize or is ignoring the fact that these particular resistors the OP is discussing are in the digital lines of the interface of an I2C device.
If these resistors were too far out of tolerance (like +/- 99%), bits would be flipped and the distortion would be so gross as to be absolutely audible to everyone, though some would actually like it.
While we're comparing things, I wonder how many audiophiles compare FR4 PB boards to phenolic, or to point-to-point wiring (still the standard in guitar amps). There many, many things which could "theoretically" affect sound, but people pick on resistors and such.
But you have no proof but anecdote. I believe these differences are both inaudible and unimportant in any audio. There, just as much proof as you have. Only I'm not trying to sell myself as the high priest of audio.