This is a pretty well known article, on studio forums, there is usually two parties, one for and one against bitrates.
If this article was made so that the opposite side could respond to each argument in the article I am sure the opposite side would
sound just reasonable. we do choose what HiFi philosophies to believe of course as I said there will always be different parties.
I think it is a mistake to generalize this, for me it depends on more WHAT you use this high sample rate for, and also what DAC design is used, to say that high sample rates is useless for all designs , the main argument with higher sample rate is to reduce processing in the DAC, to reduce the need for upsampling in the interpolator component in the DAC, the DACs today are working in 5 bit audio, which needs audio that comes into the DAC needs to be upsampled up to 30 times of the audio you feed the DAC with. In a perfect world you would not need any upsampling within the DAC, but all DACs today need it (besides DSD format DACs) since the DAC chips today is working in 5 bit audio. So the argument of high sample rate seem to be mostly about the internal processing and not about the actual human/physical abilities to hear the difference of the high sample rate, it is more about internal signal processing, and how the DAC is responding to a higher sample rate and having a less need for upsampling,
In the real world however, problems such as CPU power is a bigger problem, I am still using 44khz myself because of limited CPU power, and this problem will most likely remain for a long time too, because intel has a slow progression and within the small steps of cpu power progression software developers are also fast to respond with more cpu hungry plugins, so I do not seem myself going over to 96k in the next 5 years to be honest. The other problem is that all music today is downsampled to 44khz anyway, even though lossless services do exist they are still using the CD format often, 16bit/44khz. To record something in high sample rate and down sample it later just seem like a big hassle for nothing.
High sample rate is simply something for the future, from a sonic quality perspective there is only benefits, but the drawbacks with higher sample rate are bigger, cpu power is one of them, but also file size and also in the age of audio streaming the network bandwidth, which drains much battery from people with mobile devices etc, we need more headroom in both processing power in computers, network speeds and also power in mobile devices until we are mature to change to a higher sample rate standard. I do hope however that more music is released in higher bit resolution/sample rate. I myself find always that when I downsample my projects to 16 bit there is a big difference in sound quality, and from wav to mp3 is even omre noticeable, I would not have heard the difference before, but with the more sensitive equipment i hear now it is more obvious, with that said.. 99% of the music I listen to is MP3, but the reason why is because of the problems I mentioned earlier, file size is a one of them, and availability is another, to have a big archive of flac music takes just a lot of space.. but it is only when you compare the mp3 and flac version side by side you know what you are missing.. Spotify shold be illegal, they are the biggest threat to music, they are like a weapon of mass destruction against music, their OGG music sounds just terrible..destroys all what makes music good.