For typical listening (though humans can perceive bone-conducted vibrations up to 100 kHz or even 120 kHz) 16-bit-fixed/44.1kHz is a high-fidelity transport format. As a DSP researcher, I prefer 32-bit-float/44.1kHz as a transport format. I often upsample to 32-bit-float/188.2kHz or even 32-bit-float/192kHz for signal processing applications such as high-fidelity reverberation via direct and FFT convolution. While the author advocates for the transport to ear use case, I would argue that 24-bit/192kHz provides greater fidelity and resolution for sound processing. I found the pedantic arrogance of the author to be annoying. But yes, the sampling theory is an important consideration -- but so is the quality of the actual digital filters used in the DAC->ADC pipeline. They are much more forgiving and less lossy at 192kHz.