This guys analysis is based on a key phrase: empirically derived models of human hearing... i.e. the "average" human ear. some people can dramatically exceed this "average" -- those folks, referred in the research as "golden ears" will probably be able to hear the differences in this higher quality audio this dude is having his little tantrum about, even though you and I (certainly not me) probably can't. They do exist. Just because this guy's hearing is "average" doesn't mean you have to follow his advice and ruin the music for people with good hearing. So yeah if you want to make your music uniformly crappy don't use 24/192. However if you care about music, it's not a bad format.