The conclusion "lossless formats and a decent pair of headphones will do a lot more for your audio enjoyment than 24/192 recordings" does not prove the headline "24-bit/192kHz Downloads Is Pointless"
The article points to the visible light spectrum as analogous to the audio spectrum. This makes more clear the faulty reasoning. Light is not sound. Light is quantum at its source not analog. The best analogy for quantum (to explain that mysterious atomic effect in human perception terms) is.... digital! Analog does not resemble it so much.
What is "Fluorescence"? How do overtones and ultrasonic noises interact with audible noises? The answer is simply: They are. Do we understand it fully? No. Sorry, but that is not what Science means. If you think that Science means we know all these things for certain then you don't understand the word science. For you science has become a religion of certainty and false security
What organ causes hearing and where is "sound" created? The Brain.
To me this argument is like a teenager trying to say that only certain drugs will get you legitimately high. That someone 'couldn't really" have narcotic effects in their brain because they weren't using the "real" stuff. (Near beer vs real beer, or lotsa vodka vs only beer...) But one is conflating the mechanism with the final effect. If the final effect is psychological then ALL TRICKS TO ACHIEVE THAT END ARE VALID. Yes, there a physical limits that are known and are important and it is important to debunk pseudoscience that is glossing over that stuff. However, sometimes that is simply not the important question. Sometimes the important human effect is not in the realm of the known or is in the realm of the psychologically subjective. In that case, don't discredit the whole branch of human knowledge called science by applying it to something for which it is not suited. Like the question of "what kind of art is scientifically best" you are getting into angels on a pinhead territory and then look to the company you keep.