MacObserver:

Right now…companies like Neil Young’s Pono are telling people that audio files encoded at a bit-depth of 24-bits or a sample rate of 192kHz sound better than the 16-bit, 44.1kHz versions of the same audio on playback.

This difference between 16-bit/44.1kHz audio and anything greater than that has been tested (a lot… in double-blind tests) and we have yet to find any human that can reliably notice that difference.

Now just sit back and wait for the audio geeks to refute this article.