Can You Hear Above 16-bit/44.1kHz?

Dave Hamilton writing in the Mac Observer:

This difference between 16-bit/44.1kHz audio and anything greater than that has been tested (a lot... in double-blind tests) and we have yet to find any human that can reliably notice that difference. Bit depths greater than 16 bits and sample rates above 44.1kHz simply don't matter as long as the data is converted properly (and the industry's ability to do that conversion has improved substantially since those very first CDs were released at the dawn of the digital music era, though most of us at home don't have the skill or setup to convert and downsample properly).