I came here to rag on WhatHiFI for their misleading article, but thankfully
DrAIX got here first, although not before the article had been published for almost a year.
To reiterate...
"...so going 16bit to 24bit can..." -
NOT - "...deliver a noticeable leap in quality..."
A greater bit depth delivers the potential for a larger dynamic range.... louder loud parts and quiter quiet parts... Potentially!... if the track you're listening to hasn't already had the bejesus compressed out of it in the studio which, of course, it probably has.
The sample rate similarly will not improve the 'quality' of the recorded sound. A sample rate above ~40kHz creates a physically perfect copy -literally perfect- of any noise within the range of any human's hearing... any human. A sample rate of 48kHz and up, doesn't create a
more perfect recording... it just increases the amount of data you have to store.
What higher sample rates
might capture are the ultrasonic (/inaudible) frequencies created by the instrument and recording space's harmonic resonances...
Although inaudible, ultrasonic frequencies are an objective, physical reality... they can be felt even if they cannot be heard (and have infact been weaponised for that exact reason) and can have feedback effects, modifying audible frequencies, changing what you hear and even, perhaps, changing your perception of what you hear.
So why is this irrelevant? Because studio recording equipment and your home playback equipment cannot record or playback those ultrasonic/inaudible harmonic frequencies....
... take WhatHiFi's own #1 rated 'Best floorstanding speakers 2021'... the Wharfedale Diamond 12.3... they have a claimed frequency response of 40Hz-20kHz while the Shure SM7B microphone, has a 50Hz - 20kHz frequency response.
So sure, you can claim to hear a difference with a higher sample rate, but you cannot... it's literally impossible.
That said... you do get harmonic resonance from your home speakers (but not from your Beats by Dre headphones folks...) and the room they're in , so the 'loss' of "Recorded Live" harmonics isn't actually a
loss. You still get the 'right' sound for your equipment and its location, regardless.