the rational consensus i have read is that while a very few people have
hearing range that goes beyond 16/44, no human being can possibly
resolve beyond 20/44. 44 gives you the best possible range of human
hearing as established in innumerable tests, and provided to you by
Nyquist. 20bits covers the extreme best possibly case of dynamic hearing
capabilities. 

there are some good tests online for those who want to be honest to
themselves. my hearing goes from 35-16.5k, and i can just hear a dynamic
range of <16, the 20 is wasted on me. it's the quiet passages that get
you with age. and I listen to the simple test (no wide staging no depth
stuff) with stellar headphones and a great headphone amplifier. and fail
when it comes to the theoretical 20/44 optimal human hearing limit.



...pablo
Server: Virtual Machine (on VMware Workstation 12) running Ubuntu 16.04
+ LMS 7.9
System: SB Touch --optical->- Benchmark DAC2HGC --AnalysisPlus Oval
Copper XLR->- NAD M22 Power Amp --AnalysisPlus Black Mesh Oval->- Totem
Element Fire
Other Rooms: 2x SB Boom; 1x SB Radio; 1x SB Classic-> NAD D7050 -> Totem
DreamCatcher + Velodyne Minivee Sub
Computer audio: workstation --USB->- audioengine D1 -> Grado
PS500e/Shure 1540
------------------------------------------------------------------------
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