This could be a useful disclaimer, to say "we are talking about recording and processing and NOT about playback".

Audiophiles demand streaming services to provide 192/24 because they see the music being originally mastered at high sample rates, and from that conclude that listening to 48/16 is a loss of "original recorded quality".

I can totally envision audiophiles picking up the Wescott's article and using it as "scientific" argument to distribute more Hi-Res music, and some half-technical manager buying that. They won't even read it.