Earlier quoted context omitted.
To thank the article even more, you could resample to 16/48kHz.
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.
96dB is a lot more than you probably think, it's like the difference between an anechoic chamber (nominally ~0dB) and someone jackhammering concrete right next to you (~90-100dB). Add to this that even a quiet room has a noise floor around 20-30dB, and to even hear the noise floor in CD quality audio, a full-scale peak would hit 130dB!
Try generating a sound at 0dBFS, the attenuate it in steps of 10dB and make note of when you can't really hear it anymore. At -50dB the sound is already extremely low and barely audible, and there would still be 46dB of attenuation available.
In addition to this, noise-shaped dither can push the noise floor towards frequencies where the human ear is less sensitive, giving a perceived noise floor of around -120dBFS. In other words, 24-bit audio for distribution and listening is absolutely pointless and has absolutely no audible difference when compared to 16-bit audio.