There is nothing new presented. CD 16 bit and 44.1 KHz redbook has long been known to be a technically perfect format for distribution (if produced correctly).
The only problem with CD redbook is the inadequate design of DACs for playback. Too many, if not most DACs, suffer from differential non-linearity, IMD, jitter and other issues. The ONLY reason that higher resolution works better for consumer playback is the inadequacy of the majority of DACs and the possibility of better DSP accuracy with greater bit depths and sample rates.
A higher sample rate and a greater bit depth on playback has the tendency to help randomize timing and amplitude errors and facilitate filtering such that it is all further from the audio band and less audible.
A good DAC will sound perfect and measure exceptionally well with CD redbook. The majority of other DACs will sound better upsampled by software. (In general the best measured performance type DACs are upsampling anyway because that improves accuracy upon conversion to analog ). Of course, listeners may prefer DACs that do not perform well from a measured response - just as many of us like tubes…
Finally, studios actually do need greater bit depth and higher sample rates because the recording, mixing and mastering process involves digital manipulation and greater resolution offers much better mathematical accuracy when massaging the audio.