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I believe you are confusing 192kbit compression with 192 khz sampling rate. Not at all the same thing.

Whoops! Guess I'll read more carefully, then.

ahem 192 kHz. We're talking sampling frequency, not bitrate.

The article states that greater than 16 bit has value in recording, just not in playback. If you took your 24 bit recording and translated the best 16 bits of it than output it through your 24 bit DAC then they are saying you won't here a difference. I say output through your 24 bit DAC so you aren't simply hearing a better DAC.