24/192 Music Downloads Are Very Silly Indeed

Here is an interesting article that presents a certain perspective on the differences between 16/44 and 24/192 sampling rates.  Dick Grubb wanted to share this article and perspective since he judges the article to be a very competent explanation of why it is unnecessary to go beyond 16/44 or 16/48 formats for ultimate audio fidelity.  Dick does question the assertion that the higher sampling rates might induce problems in amplifiers following the DAC.  He supposes this is possible but it would require a very poorly designed reconstruction filter in the DAC for this effect to be significant.
NOTE:  CAS is open to differing opinions and perspectives.  We don't endorse a specific Society mantra but welcome open and honest sharing of ideas and perspectives.  We are not posting this article to show we agree or don't agree but offer it as a perspective for your review, contemplation. and consideration  I'm sure we have members that have found high-resolution PCM or DSD based media to have made a positive impact on their system and find the difference both significant and important.  I'm also sure we have other members who do not find a positive impact for high-resolution based media and find standard CD quality and even 320 MP3 to be just fine.  Since Dick has some strong feelings about this issue and wanted to share the article, we thought it important to share with the CAS membership. 
Hope you enjoy the article and it gets you thinking about the question posed by the title of the article. 
http://coloradoaudio.com/ClassPics/XIPH org 24-192 Downloads are very silly.pdf