" can tell the difference from effects in audio mixing." Yes, non-linear effects can be sample rate sensitive. However-- this really means that their internal

" can tell the difference from effects in audio mixing." Yes, non-linear effects can be sample rate sensitive. However-- this really means that their internal model is aliasing and not faithfully simulating an infinite sample rate system. In an ideal world, effect that needed more sample rate would internally upsample/downsample (or be constructed in a way that they didn't need to). Then they would behave consistently across rates; though doing this would waste cpu cycles. In any case, the article is all about distribution. Having excess rate in mastering is cheap and harmless, and-- because of these reasons, can be practically pretty useful.