There will be a difference in the frequency of roll off but unless the filter is very odd or your hearing is superhuman it won't be audible. Can you really hear frequencies up around 22Khz?
Try to tell which filter you have switched in without knowing beforehand (select one blind by using the remote or get someone else to do it), the perceived differences will vanish like the morning dew.
It's just something they include because they can (already built in to the DAC chip) and because a lot of nonsense is talked about the audibility of pre and post ringing.
Current Lash Up:
TEAC VRDS 701T > Sony TAE1000ESD > Krell KSA50S > JM Labs Focal Electra 926.