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This completely ignores methylation and other base modifications that can occur (which impact DNA transcription). You need a few more bits just for the former, so this estimate is incomplete. The real number is higher than this estimate.

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Note that methylation is normally removed during reproduction - specifically much of the methylation is removed, and then replaced (not necessarily recapitulating the original patterns). So it may be important during deveopment and maturation, but presumably, much of that information is lost (or moved elsewhere) during the reproductive process.

https://pmc.ncbi.nlm.nih.gov/articles/PMC6225454/

examines methylation preservation through reproduction

I completely agree—though it would be very difficult to measure the information contained within methylation/acetylation. If, naively, we assume that epigenetic modifications act only to increase or decrease the rate of transcription (or promoter binding, nucleosome coverage, and/or things we barely even understand as of now), and also assume that only cytosine bases are modified, then we still increase our estimate for the amount of information by at least an order of magnitude—and this neglects other modifications like methylation on nucleosomes, of which there are hundreds.

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