Null is null. Same 1's and 0's.
The problem here usually is that people don't realize how much moving your head just half an inch with any normal kind of acoustic space, does to the sound (orders of magnitude bigger than any possible difference here, even if it didn't null, due to comb filtering and numerous other acoustical effects). So yes, sometimes people are hearing a difference, but...it's just that they can't keep their head still. Short of clamping it place...
We even assess sound using micro-movements you would swear blind you don't know about - because you don't. Your brain is localizing sound all the time through the 600 microsecond difference (ish) between left ear and right ear. If 600 microseconds and tiny notches in the 5k to 8k range effect whether you hear a sound as above or behind you, imagine how much the ILD and ITD changes of moving just teeny tiny bit does.
Then the next problem is that human hearing isn't linear, and isn't static, and is enormously influenced by both the thing you heard immediately prior, environment. A/B listenings are approximate - at best. The brain tunes into sound very selectively. There is no such thing as objective hearing. The very act of playing A influences B even if you could clamp your head in place. Just moving your jaw a little - changes the perceived sound. So it's often not that people are actively being obtuse. They may actually be hearing a difference. Double blind and boom, all of it goes away, but people still swear they hear the difference and sometimes, they do hear "a" difference. It's hearing that is at fault, and physics and acoustics. Not the DAW.
It's just absolutely, scientifically, mathematically there is no difference between the DAWs ability to do simple arithmetic, which is far from a complicated thing to do and not done any differently in any way that would be audible by humans, or any other species. Or any measurement microphone, system or what have you.