The article keeps harping on the claim that humans cannot distinguish between 16 bit/44.1kHz and higher resolution. But the data from the author's experiment suggests the opposite: a good majority of his subjects were able to distinguish between the two resolutions. It's just that most of those picked the "wrong" one as their favorite. That's not surprising. Most people these days don't know what natural sound quality is, because all they ever listen to is recorded or grossly amplified music. As a consequence, the sharp and edgy sound of low-res audio sounds better to them than the softer and smoother high-res. That's of course a legitimate choice, but it is not a reason to dismiss high-res recordings.