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The correct way to attack this isn't by attacking the theory. It's to gather a lot of people and ask them to press a button indicating whether the audio they hear is 16-bit or 24-bit. If the results are no better than chance, then 24-bit doesn't matter, regardless of how sound the underlying argument is. EDIT: The experiment would also be extremely difficult to design. For example, you'd need to run this test with music, not simple sounds. So the question is, which music? I think whatever is most popular at the time would be a good candidate, because if people are listening to music they hate, they won't care about the fine details of the audio. But that introduces an element of uncertainty and noise into the results which is hard to control for. Some people might deliver accurate results with link but not with this video whereas for others it's the opposite. Or, it could be the exact opposite: Maybe you can only detect whether a sound is 24-bit when it's a simple tone, and not music. Age is also a factor. My hearing is worse than a decade ago. The headphones used by the test are another factor. If you feed 24-bit input to headphones, there's no guarantee that the speakers are performing with 24-bit resolution. In fact, this may be the source of most of the confusion in the debate. I'm not sure how you'd even check whether speakers are physically moving back and forth "at 24-bit resolution" rather than a 16-bit resolution.