I can't hear a difference between 96khz/44khz in it's raw form. However, I can tell the difference from effects in audio mixing. The extra detail can really make a difference in how well an audio effect VST works. I have a 96khz/24bit interface that I use and ATH-M30X headphones, and I can tell a difference between at least some 24bit FLAC files and 16bit highest-quality-possible MP3s. I was mixing my own music and t…
The article is pretty clear about this too - higher bitdepths and sampling rates can be quite useful in mixing and recording situations. They're pointless for playback.
That is really the central issue. It's much like imaging since the time of Ansel Adams: the sensor can capture more dynamic range than the human eye can experience. The producer may have use for that range when editing, but the audience will never know what was -- may have been -- missed. And we're not talking about limits of reproduction. We're talking about the human sensors both instantaneous and absolute upper and lower bounds.