Edit: I forgot to mention I don't think the author does a good job of addressing how jitter can reduce the effective sample rate. This is a real issue, and why dsd was conceived of. http://en.m.wikipedia.org/wiki/Direct_Stream_Digital
Regardless, for non pop music, a strong case can be made for 24 bits. The assumption that music doesn't need that kind of dynamic range is based entirely on a subset of music that happens to be what most people listen to: highly compressed popular (rock/hiphop/edm/etc) music.
The author falls for the "this makes sense in terms of physics and biology therefore must be true" way of thinking.
Regardless, for non pop music, a strong case can be made for 24 bits. The assumption that music doesn't need that kind of dynamic range is based entirely on a subset of music that happens to be what most people listen to: highly compressed popular (rock/hiphop/edm/etc) music.
The author falls for the "this makes sense in terms of physics and biology therefore must be true" way of thinking.