Earlier quoted context omitted.
As the article notes: "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.
The article says: "[...] does not quite cover the entire theoretical dynamic range of the human ear in ideal conditions." Note the words "theoretical" and "ideal". In your post it sounds like you're claiming that you can regularly hear a difference under normal listening conditions - which contradicts my reading of that sentence. My gut feeling is that the difference you're hearing is placebo. To put it another way -…
Monty's gotta monty, and this argument has been going on from the very earliest days of digital: back when people behaved exactly the same way over digital recordings that are now commonly accepted to be excruciatingly bad for a variety of reasons (generally having to do with bad process and wrong technical choices).
You can get a HELL of a lot out of 16/44.1 these days if you really work at it. I do that for a living and continue to push the boundaries of what's common practice (most recently, me and Alexey Lukin of iZotope hammered out a method of dithering the mantissa of 32 bit floating point (which equates to around 24 bit fixed for only the outside 1/2 of the sample range, and gets progressively higher precision as loudness diminishes). Monty is not useful in these discussions, nor is anyone who just dismisses the whole concept of digital audio quality.