The article concedes that high resolutions can sound better before even gets really going. "Slightly", by definition,
is still better. Worth going bonkers over? No. But still, if there is some improvement yet, it's there to pursue if the user so desires. The author calls it a "delusion" when he himself admits that he can hear a difference, even if only a small one.
I find it strange to argue that having a format that can represent the full 20 bits of the master tape (even if those last 4 bits) isn't better than having one that has to throw out 4 bits of range. Even if I may not be able to take full advantage of it, I would rather my replication of the master tape have all the information available than not - or at least that there be an option of having such a copy if so desired.
I also find it a bit odd tha the insists on conflating digital range volume with post conversion analog playback volume. I get that he's talking about "maximum" impact from the range but conveniently leaves out the concept of finer nuance when confined into an analog playback range. Is my ear <> brain interface good enough to necessarily catch all of that fine nuance? Probably not. I still don't mind the idea of having it for what part of it I might be able to though.
I'm being a bit nitpicky though. The purpose of the article is to curb the maniacal chase of higher resolutions when CD quality is, generally speaking, fairly sufficient for most listening. That's a fair argument to make and worth hearing.