Do we really need anything greater than 24/96? Opinions?

Indeed there are numerous problems with this AES paper and one of them is raised in the discussion: how can one train for unknown causes? The author’s answer is not convincing to me.
https://secure.aes.org/forum/pubs/journal/?ID=591
Metaresearch can also be burdened with a publication bias; the positive verifications of a hypothesis are more likely to be published than the negative ones. The author writes "The effect is perhaps small and difficult to detect". In the statistical analysis the bias can easily outweigh such observations. Finally, the microscopical population that can hear slightly above 20khz (most adults cannot above 16kHz) is easily served by the Nyquist limit of 22,05 kHz. Anything higher can exacerbate the ultrasonics intermodulation. If reason ruled, all cars should have a factory speed limit of 70mph. But this would impinge on personal liberties, right? Fortunately, in audiophile audio there is no collateral damage, other than that to the wallet and to the ears of an odd dog.

There has never, to my knowledge, been any positive indication that any mechanism in the human auditory system can detect past 22KHz, nor has there been any mechanism shown in the human auditory system that can cause modulation of ultrasonics to audible frequencies.  While this can be shown to occur environmentally, as we are talking a playback system, the playback, if the goal is accuracy, should never add something at playback that was not there at recording.

The question, is, should we avoid the potential for euphonics, for the sake of technical accuracy?  Technical accuracy shuns ultrasonic modulation to audible frequency. That doesn't mean that some (or even a lot) of people won't like it, even if it is near impossible to control. Even allowing that as a creative control is warranted. I think on balance 24/96 makes sense, even if not technically warranted by current research.

So back to the ops question, Yes, 24/96, properly implemented appears to be all we need, and anything higher carries no benefit.

That sounds so authoritative you almost made me think it’s true. 🤗

atdavid
There has never, to my knowledge, been any positive indication that any mechanism in the human auditory system can detect past 22KHz, nor has there been any mechanism shown in the human auditory system that can cause modulation of ultrasonics to audible frequencies.

>>>>>Emphasis on “to my knowledge.” Never is a very long time. Nevertheless, I think you would have been more convincing if you had said, “never ever ever.”