Does PCM sometimes sound better compared to Dolby TrueHD and DTS HD Master Audio?

[HDTV1080P]

This is an interesting read that is comparing the exact same movie using PCM and Dolby TrueHD. In theory Dolby TrueHD and DTS HD Master audio is suppose to be 100% the same bit for bit as the studio master once it is decoded in the player or receiver. Perhaps not all decoders are the same quality or this listening test was not accurate.
Quote
"As far as comparing the PCM and TrueHD tracks, I whipped out my old 'Casino Royale' Blu-ray, and picked three scenes (the opening credit sequence with the Chris Cornell title tune, the foot chase and the airport interception), and did some back-to-back comparisons. After flipping between the two Blu-rays about ten times, I would give a very slight thumbs up to the PCM in terms of low bass. The airport sequence in particular felt ever-so-slightly more robust in the bottom on the PCM than the TrueHD. I also thought the title song sounded somewhat wider in the mid-range on the PCM, at least when I had the sound blasting at a very high volume. In all honestly, however, these results reveal such a negligible difference it could just as easily be subjective hearing. If nothing else, the two Blu-ray versions of 'Casino Royale' will provide nothing but more fodder for the ongoing PCM vs. TrueHD debate."
http://bluray.highdefdigest.com/1693...royale_ce.html