@donavabdear Thanks for your response about the second law of thermodynamics. With all due respect, what's in the post does not relate to the law.
Regarding your comments on digital audio, you refer only to sample rate, which relates to frequency response. Bit depth which relates to amplitude is equally important. Most DAWs operate internally using 32 bit floating point internal processing.
Your bottleneck argument is not accurate. It frequently happens that a multitrack recording where the overall project file is 24/96 might include some material which was originally recorded in 16/44. The DAW will upsample that to 24/96 to make it compatible with the overall session. There won't be any more information in that track but the rest of the tracks recorded at 24/96 will benefit from the wider frequency response and greater headroom that the increased sample rate and bit depth allows.

