For an article containing a lot of "well, if you knew signal processing..." there are two fairly major oversights: 1) Any well-designed system is going to have headroom. Period. Just because 48kHz can capture the frequencies the human hear theoretically, it's always good to have a little wiggle room. This comes into play even more with interactive situations: humans are particularly sensitive to jitter. Having an "ov…
1) 48kHz sampling does include headroom. 2) increased sampling rate does not improve timing. This also has been researched in detail (because it sounds like it could possibly be true given that the ears can phase match to much greater granularity than the sample clock). It was found false in practice, and in retrospect, the sampling theorem explains why. The Griesinger link discusses this with illustrations, and prov…
Slides 29-35 address this point.