I already know what the subjectivist audiophile reply to subtraction/bit identity arguments regarding digital sources is going to be because I've *seen it* on audiophile forums before (e.g. Steve Hoffman's loony bin). It goes like this:
Skeptic: see, these two CDs are bit-identical. They shouldn't sound different.
Audiophile: But reading the data in a file, and outputting it as audio, is not the same thing. Who knows, maybe somewhere between read and output, difference is introduced. Either way, I hear it and therefore it must be real.
see for example this post by mastering engineer Barry Diament:
http://www.stevehoffman.tv/forums/showpost.php?p=3003221&postcount=69
Now, to a small extent, the audiophiles have a point -- I can think of a few cases where two different players might not play the same disc identically,.
e.g., if the disc contains a lot of intersample peaks over 0 dbFS, one player might reconstruct them better than another. Also, there is limited 'white paper ' evidence, from the late Julian Dunn and colleagues, that a given CD player can inject noise into output depending on properties of otherwise bit-identical discs (these properties were never identified, AFAIK). The white paper is here:
http://www.prismsound.com/m_r_downloads/cdinvest.pdf
HOWEVER: there is no evidence that any of this is routinely audible. Dunn did blind listening tests of bit-identical discs, using audio professionals as subjects, and results were not better than random. And the audibility of clipped intersample peaks is dependent on their concentration and size; moreover, the intersample overs case I proposed, would not explain why the SAME player would play bit identical discs differently...which is what audiophools claim. None of this points to bit-identical discs sounding different as a matter of course.
I would hope the question could be laid to rest for audiophiles making such arguments if the *analog* output of bit identical discs, could be shown to completely cancel out. I've tried Diffmaker and it might be *too* sensitive for such purposes -- it would likely show differences that are real but tiny -- basically random small fluctuations in analog output stages -- and thus not likely to be audible. But it might make an interesting experiment anyway.