192 kHz is clearly overkill for listening. Not so for further editing of the data.
Same goes for 16/24 bit, however, the difference between 16 and 24 bit is actually audible.
44100 is not a bad sampling rate, but it necessitates very sharp aliasing filters, which are audibly bad. A bit more headroom is well needed there.
That bit about intermodulation distortion is complete bogus. He talks about problems when resampling high-fs audio data. However, you would never do that. You would digitally process 192kHz all the way. Only your loudspeakers or ears would introduce a high-pass filter, and a rather bening (flat) one at that. There is certainly no aliasing going on there unless you resample (wrongly). Intermodulation distortion is not the fault of the sample rate.
I mayored in hearing technology. Calling 192/24 worse than 44.1/16 is total BS. How useful it is is a different debate.