24 bits is now ubiquitous and 32 bit is becoming the norm in recording studios.

sheeesh , measly 24-bit/192kHz of course it makes no sense, unless it is downloaded through low oxyegen wire, which somehow and unfathomably, must have been omited or forgotten.

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.

[dead]

The more the bits the better the music, easy as one two three

Don't forget to buy the new low oxygen platinum plated HDMI cables for the better experience!

/s