Assuming that you have a perfect DAC (which you don’t), with perfect analog brickwall filters (which you don’t), with no compressed audio (which isn’t the case)

Assuming that you have a perfect DAC (which you don’t), with perfect analog brickwall filters (which you don’t), with no compressed audio (which isn’t the case). With a perfect DAC, and perfect filters, and expensive headphones, there is no difference between 16bit/44.1kHz WAV and 24bit/192kHz WAV (until you add an EQ, then there is). With a usual home DAC, and its filters, and at best $100 headphones, there is a major difference between 16/44.1 AAC and 24/192 AAC. (And guess what the article attacked? The decision of Apple to sell lossy files in 24/192 for home usage. The discussion was never about lossless files, or professional usage)