The reconstruction filter can play a role in hearing any benefits. The higher sampling rate means that aliasing is pushed father away from the audioband, meaning that a Minimum phase filter will be as good at suppressing artifacts close to 20KHz as a Fast Roll-off/Brickwall filter, when working at 96 or 192KHz, significantly less so in 44.1KHz.
When using Minimum phase filter, aliasing artifacts close to 20KHz are replaced with silence or actual music content. That may be perceptible, assuming a) that the amplifier and speakers have the necessary high-frequency extension and b) The angle of tweeter to listeners head and room acoustics do not cancel/blur the frequencies over 20KHz.