2L-the Nordic Sound has won 46 American Grammy Awards since 2006.  They are not a marketing company.
Your last comment questions their method and the purpose for the bench test page in the first place.  Paranoid?
		
		
	 
They
 sell Hi-Re$, so in my vernacular they "market" it, and obviously they aren't going to expose you to what valid testing 
published in the Journal of the Audio Engineering Society has found: CD resolution, (uncompressed 44.1kHz/16-bit music) is audibly transparent under real world use conditions, so bigger numbers get you nowhere.
If I were wrong about this and "some" people can hear a distinction then scientists who test this would have found 
at least one and published their findings on him/her.
 So far none have ever been located. Even president, founder, and chief recording engineer of the audiophile-focused AIX Records, Mark Waldrep, Dr. AIX,  who sells real deal Hi-Res (made with mics that indeed can record content beyond the capabilities of CD's high frequency limit, as I believe 2l does as well) eventually threw in the towel after years of searching for such a golden-eared listener and had to eventually admit (see underlined text below) my camp was right all along:
""After the first HD-Audio Challenge seem to indicate that people  even trained listeners with above average systems — couldn’t pick out an HD file from a Redbook CD, I began to have serious doubts about my previously held position. The hundreds of people that have participated in the second round of the HD-Audio Survey, have confirmed the results of the previous project. 
It is no longer possible to claim that “hi-res audio” is an important next step in the evolution of audio. HD-Audio is completely unnecessary for the reproduction of hi-fidelity. It is a very good thing to record using 96/24 PCM audio but for the distribution of music, it’s nothing more than a sales slogan."
From his website: 
Real HD-Audio.