Basically once the "better" system revealed something new to you, you will now hear it on the "lesser" system because your brain knows it's their now.
It doesn't matter about apodizing/upsampling/mhr, what matters is, does it sound good to you and worth the money.
Absolutely right & am aware of these psycho-acoustic effects - it's something very important worth remembering. The only difference in this case was that I heard the same "resolution" from the comparator system : with some CD's I performed B-A-B instead of A-B-A deliberately to eliminate this effect and I was horrified to hear the B&W's resolve things in the dealer's room that I hadn't previously heard at home ! I think that "home" needs some "work" as a result !
There's a further factor which is important (for me) to grasp in terms of the "value" differences : if I'm embarking on a change to DSP's then I'm not only buying speakers but I'm getting "amps & cabling" too - in a much more flexible & tweakable form - this is a psychological problem for me at the moment because I've already paid for a B&W upgrade & I'd have to pay out even more for the Meridian speakers. Of course, if I do do this then I'll be selling amps & cables (and making a loss !) as I won't need them anymore.
Another problem with the whole scenario is that I really need to try them at home to be sure if they're worth it sonically, but there are only so many demo pairs of DSP7200's in the country and the ones I tried have gone off to a magazine to be reviewed already....
With regards to the tech, I personally think it does matter, but it's (only a small) part & parcel of the journey to good sound : if I wasn't interested in what the tech can add then I wouldn't have started down the Meridian / Active route & I'd never have bothered with TMA + B&W either ! But please don't get me wrong - your point is not only valid but it's the reason we're here & having this discussion - because at the end of the day it's all about enjoying the music.