from the article:
"Neither audio transducers nor power amplifiers are free of distortion, and distortion tends to increase rapidly at the lowest and highest frequencies. If the same transducer reproduces ultrasonics along with audible content, harmonic distortion will shift some of the ultrasonic content down into the audible range as an uncontrolled spray of intermodulation distortion products covering the entire audible spectrum. Harmonic distortion in a power amplifier will produce the same effect. The effect is very slight, but listening tests have confirmed that both effects can be audible."what the author fails to acknowledge is that ultrasonics have been shown to affect the audible range, even when
not distorted. the goals should not be eliminating the ultrasonics, but reducing the distortion of the amplifiers/speakers/etc., if they negatively impact the sound. this will make the music sound better - more natural - if the ultrasonics are present, as they are in real life. it's funny that the author says 24/192 actually sounds
worse than 16/44.1.
also, while i am not up to speed on all the technology of 16 vs 24 bits, it is my understanding that 24 bits means there will be less error correction necessary to ensure that "perfect waveform" that the author insists is possible w/16 bits... and to quote what scotty said in the other prewiously mentioned thread above:
"I will list one reason we need 24 bits. When we use the 16bit format and the signal level goes down to -60dB, as it might do on a reverberation tail, we encounter a level of distortion greater than 3% THD. This is because by the time we get down to negative 60dB we only have 6bits left to describe the waveform out of the 16bits we started with at 0dB. If we accept a format with 60dB of usable dynamic range with a distortion floor 3% THD well OK, personally I would rather have the at least 90dB of usable dynamic range that 24bits brings to the table. I think the article reads like the old perfect sound forever crap that SONY put 30 years ago."and, the author is the creator of the ogg free software container format and vorbis audio codec and others. (vorbis is an audio format and codec designed to compete with the patented MP3 and AAC.) and, he is founder of xiph.org, and works for redhat.com. you don't think he might not have a dog in this fight, do you?

ymmv,
doug s.