The 24-Bit Delusion

I tried reading. But I don’t have the technical knowledge to appreciate the intricacies. Somewhere I felt his argument was centered around dynamic range, which I got - the higher resolutions are wasted as most systems today won’t have the dynamic range to use it.

But I wonder if the higher resolution (more bits) can still make a difference to the microdynamics? Any of you with the requisite knowledge could throw light on this?
 
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