Step 1: Understanding Frege's distinction between sense and reference.
In his work, Frege distinguishes between the "sense" and "reference" of a term. The "reference" of a term is its actual object or the entity it refers to, while the "sense" refers to the mode of presentation of the object.
Step 2: Cognitive value of the statements.
(A) is correct. The statement ‘a = a’ is trivially true, providing no new information, while ‘a = b’ (where a ≠ b) provides new information, thus differing in cognitive value.
(B) is correct because both statements ‘a = a’ and ‘a = b’ have the same truth value when the reference of ‘a’ and ‘b’ are identical, even though their senses differ.
(C) is incorrect because the sense of ‘a = a’ is different from the sense of ‘a = b’. The sense involves the context and identity of the terms.
(D) is incorrect because the judgments differ in cognitive value due to the different contexts in which they are used.