There's nothing special about 16bit; it just happens to be the bit-depth that gets the necessary dynamic range for the broad range of music out there. Sometimes for fun (just to show you how weird some of us are), I find the minimal PCM bit-depth and sample rate at which I cannot pass an ABX test of a track vs. the original Redbook version. I have plenty of classical tracks that work fine at 14bit, lots of non-classical tracks that can go down to 12bits, and the occasional brick-wall special that is indistinguishable at 8bits. Since I'm older than some of the folks on here (not bigshot obviously
), I can usually also down-sample to 36kHz or so without affecting quality either.
You can see then, perhaps, why some of us get miffed at the suggestion that people need MOAR bits and samples. If 12/36 in indistinguishable to me from 16/44.1, why on earth would I want 24/192? And if someone else says their ears are much more super than mine, then I am naturally skeptical if they haven't done the same type of experimentation I have with their own hearing. People are all happy to put in the work of buying gear and hi-res material and writing subjective reviews, but they scoff at those of us who go a step further and put in the work of *testing* these things against the limits of our own organism.