I expect better than this from The Reg!
Pointless article just to get the comment section lively. It starts and ends with the same idea "I don't know".
Thing is this subject has been covered all over the internet by people who do actually know what they are talking about. Of course if you are playing the music out of a lousy system then the quality difference between the formats isn't going to notice. And if all you want is a bit of background music then the small differences in quality wont matter.
If you want a proper Hifi setup and you spend some money on a nice DAC and set everything up properly (ie dont use itunes as your player!) then you will hear the difference for sure.
My advice for anyone interested is to go and read about this on a hifi website where you will get much more informed information and proper testing. Not just "I gave it a whirl on my Sonos" lol.