I don't think that's a fair comparison. For listening, anything higher than 16 bit at 48kHz simply does not make sense and will never make sense, for reasons s

I don't think that's a fair comparison. For listening, anything higher than 16 bit at 48kHz simply does not make sense and will never make sense, for reasons stated in the article. 24 bit could make sense for archival. Higher sample rates can make sense when processing some effects (it is immediately downsampled again afterwards).