Earlier quoted context omitted.
Even if the lower sample rate of 48kHz would be entirely reasonable and 96kHz is overkill, 24 bits still makes an audible difference for the material I listen to (modernist classical music and ECM jazz), which is why you can find 24/48 from some labels. For pop music, which of course is distinguished by little dynamic range, then 16 bits would be fine just like on the CD format.
> 24 bits still makes an audible difference The article (and numerous other sources I've seen over the years) disagrees with you so I'm curious why you're so certain?
"It's true that 16 bit linear PCM audio does not quite cover the entire theoretical dynamic range of the human ear in ideal conditions."
Now, 24-bit may be overkill, but 24-bit is the next step up from 16-bit among standard encoding formats, and as the article notes, there are no drawbacks with 24-bit encoding except greater use of disk space.