beer in utah is measured by weight, where as in most other states it is measured by volume. a beer with 3.2% ABW (alcohol by weight) has the exact same amount of alcohol as a beer with 4% ABV (alcohol by volume).
for comparison sake, take miller lite, one of the most popular beers in the country. a miller lite you can buy at the grocery store in wisconsin (a state that is considered one of the least restrictive about beer and liquor laws and the home of miller) has an alcohol content of 4.2% ABV. compare that to a utah miller lite at a grocery store, which again is equal to 4% ABV, and you can easily see that anyone that pretends they can feel the difference is a poser and probably just talking about it to impress people.
there is no concievable way you could tell a .2% difference in alcohol content per beer if you were given the "miller light challenge", especially as the more you drink the less your abilities you have to discern between the two become foggy.
for this discussion to be valid, you have to compare apples to apples, or in this case, miller lite at the grocery store to miller lite at a grocery store. for beer with higher content you can always go to the liquor store, where you can get beer of any alcohol percentage. the only difference between utah and wisconsin is the ease of access to beer with higher content, and if you are 21, it is just a matter of an extra stop on your way home from the grocery store.