Please do not confuse the usefulness of 24/192 for playback and listening enjoyment, and it's usefulness for recording and heavy 'in the box' processing.
In the box processing uses 32-bit or 64-bit float. Fixed-point DSP processing was a thing maybe ten years ago, and even then the standard was 56-bit. 24-bit is nowhere close to good enough for ITB DSP. That aside - the bit depth part of this article is silly and wrong. With an unprocessed acoustic recording, the difference between 16-bit and 24-bit sources is fairly easy to hear on professional equipment. By the time…
It's neither silly nor wrong—the article's title literally excludes it from consideration. This is about music downloads, not music production.