I was waiting for your result but I have a secret to say:
I can't listen any difference, I cheated using Spek to find the difference visually.
I think my hardware is able to play only a tiny difference but my ears can't do any difference, too old at 60 years.
Please have a look your files with
Spek. It's free and multi OS.
sample_gotham_x.flac files are not so good for this kind of comparaison because the orchester plays in bass register, just a bit of high-pitched at the end of the extract.
And I can't really understand the voice in the other file.
With Spek, the first few seconds we can see the piano register; no high harmonic, low intensity.
Then the voice. How the femal voice can have so high harmonics with strong intensity? I'd say there is a manipulation in this record.
I think I could try to compare records with high-pitched sound instrument like metal drums, high register solo violon or organ but obviousely not with piano and voice.
BTW did you read this
article on why not to use 192 kHz sampling?