Actually, it talked about the fact that the fact that as the frequencies go into the extreme highs and lows (mostly highs), it takes more db to be recognizable. And sense a certain threshold hold of db = pain, hearing above 20kHz isn't very enjoyable to begin with.
Intermodulation distortion in the dog ear range can affect the human ear range, so 192/24 could actually be worse. A way to solve that is to have an ultra-tweeter, but why?
Nyquist frequency = 192kHz / 2 = 96kHz and you only need a small pad over 20khz, so what's the point?
24 bit is used during the actual instrument recording process to give headroom to avoid digital distortion. It is there for recording, not playback.
But I don't really pay attention to this stuff enough to feel confident in my summation. I mostly use my ears.
So once again, 192/24 is bigger in file size, but not only is it not necessarily better, it can actually be worse. (Article's words, not mine.)