From the article: >Empirical evidence from listening tests backs up the assertion that 44.1kHz/16 bit provides highest-possible fidelity playback. You can rea

From the article: >Empirical evidence from listening tests backs up the assertion that 44.1kHz/16 bit provides highest-possible fidelity playback. You can read the article if you want to find the actual references. No one is arguing that higher rates/bits produces any sort of distortion that anyone would prefer.