In fairness, I am told that the 'Pono' thing he hawks has a genuinely nicely designed DAC and amp; though it is hampered by a number of atrocious UI/UX flaws in other areas; but I find it much harder to be sympathetic to his theories on atypically high bit and sample rates. Sure; back when 64MB was a big SD card, we did terrible, terrible, things with immature mp3 encoders and even dollar store earbuds couldn't hide the metallic underwater warbling atrocities; but with modern codecs you hit the ceiling of audio hardware that costs less than an economy car at comparatively low bitrates; and the limits of undamaged human hearing well before you get to the stuff he sells.
It's hardly the nerviest audiophile snake oil, so I find it hard to get worked up about it; but the obsession with sonic purity from a guy who would probably make an audiologist emit a low whistle and frown intently is always a bit weird. Like learning that one of the Golden Eared Illuminate operates a jackhammer all day and then comes home to decide which silver-conductor IEC cable expands his soundstage more.