Yeah, I've compared Superman Returns, Underworld 1 & 2, 300, Batman Begins, Kung Fu Hustle, Blackhawk Down.
When the volume differs (like when HD audio is louder than SD audio), I can easily tell the difference. But when the volume is the same, I can't tell the difference.
For example, Day After Tomorrow & Die Hard 4 are in DTS-MA. However, I can only get DTS-core 1.5 Mbps SD audio right now. They sound so good that there is no way I can tell the difference.
The real question is, has anyone volume level MATCHED both SD and HD audio and hear the difference?