Sure, 24/192 doesn't physically improve the sound you are able perceive when listening to it.
But listening to music is a highly subjective emotional experience.
If a listener cares about getting the best possible quality listening experience and feels downloading 24/192 music will achieve that, then the listener will actually enjoy music more knowing it is playing from a 24/192 source.
Listening to music is all about the feels.
Of course, I get how this can be abused. Next thing you know someone will be selling 32/320 for twice as much, then 64/480 for three times as much, etc.
Not that this kind of article isn't still really important. It is. It provides a lot of reassurance to audiophiles that they can enjoy their music to the maximum without buying into the 24/192 hype.
And that's what it's really all about: the best enjoyment of the music.