The author is largely right. It all comes down to the master. And the lossless format. The numbers here don't matter, what matters is will the masters be better for 24/96..24/192..32/384? If yes, prefer the 24/96. Don't prefer it for numbers' sake.
Personally I can't ABX anything above 192kbps, lame vs flac. Very occasionally a pre-echo reveals itself, but hardly ever. V2 is fine, 16/44.1 is fine, V0 & 320 are indistinguishable from flac, but buying anything but lossless is a crap deal.
The 'volume knob' trick, once you notice it, makes it basically impossible to objectively compare 2 headphones, or two amps. I can't match within a 1/4 dB with my fingers.
Humans almost universally consider louder audio to sound better,
and .2dB is enough to establish this preference.
Personally I can't ABX anything above 192kbps, lame vs flac. Very occasionally a pre-echo reveals itself, but hardly ever. V2 is fine, 16/44.1 is fine, V0 & 320 are indistinguishable from flac, but buying anything but lossless is a crap deal.
The 'volume knob' trick, once you notice it, makes it basically impossible to objectively compare 2 headphones, or two amps. I can't match within a 1/4 dB with my fingers.