There's a lot of scientific-sounded content in this, but unfortunately most of it couldn't be further from the truth. I'm an ex-audio engineer and studied digital and analog audio engineering; this has been debated to death over the last 15 years. Digitally recording a triangle is the best example of why 48kHz is very limiting. The distinct sound of the triangle constitutes of a high fundamental frequency, ballpark 5…
The linked article was accurate. You are confused. "I'm an ex-audio engineer" Hard to believe. "The distinct sound of the triangle constitutes of a high fundamental frequency, ballpark 10kHz" That's a pretty high note - higher than the top key on the piano. But an "audio engineer" would know that. "many very high-pitch harmonics" Since the next harmonic after the fundamental would be at 20khz, which only young people…
I'm not sure what your background in audio is, but everything he says is correct. High end frequencies well past 15k and up (22.1k actually) are widely acknowledged to influence the lower frequencies and play a huge role in the perception of the quality of a recording. This is an old debate with pros and cons on both sides, but in general you'll find the "Golden Ears" mastering engineers (Stephen Marcussen, Bob Ludwig, etc.) come down on the side of higher sampling rates.
Now, if your original recording was mastered to 16/44.1, then a transfer by way of 24/192 will probably actually hurt the recording. But if you're mastering from an original analog or high-quality digital, in my experience there's no question, higher sampling rates deliver better experiences.