Detailed and fascinating article. It explains why sample-rate and bits/sample are important, and why 16 bits, 44.1KHz (i.e. CDs) are perfect for playback.
One thing it doesn’t address is the idea that the higher-frequency audio may not be directly audible, but interacts with the surroundings and other sounds in a way that is perceptible. Maybe that’s too much hogwash to even stoop to refuting.