In general, such tests have been done to tell if a person can tell the difference between two audio items; one well-regarded but consumer mainstream and inexpensive, the other nose-bleed audiophile territory. It doesn't matter what they are - receiver, amp, speakers, etc.
The subject is not asked to tell which unit is which, or even what the two units are. The subject is not asked to judge their relative merits or assign a ranking in terms of quality. The subject is played two samples, then played a third and asked if it sounds like the first or like the second. Just tell them apart, that's all. And that is what testers consistently fail to do for the most part.
The testing is valid; the exact same process has been used to determine if their is a testable difference between things like beer and wine and television picture tubes. It's been done for years. If there is a testable difference, it shows up. If not, then the units are considered functionally identical for the purposes of testing.
Remember the old "Pepsi Challenge?" That's what people think such testing is, but that's not what it is. A true double-blind test would require that the tester not know which was which, but it would also not test to see which one consumers preferred; it would test to see if they could tell the difference after taking a sip from A, a sip from B, and then a sip from X. The tester would be asked if X was A or B. If they could reliably tell the difference then THERE IS A DIFFERENCE. If they cannot, then there IS NO DIFFERENCE - for the purposes of testing. Clearly there are still differences; just not differences that the test being used can isolate.
Testing is good. It reveals things, sometimes startling things. It's how we figure things out. It is not correct to assume that testing methodology is flawed just because it does not demonstrate what a person believes to be true. It may demonstrate that there really isn't an audible difference; or it may demonstrate that the test itself is not capturing the essence of that difference. But the methodology itself is superb.