Here's another article, this time from The Guardian here in the UK. I suppose I would describe the article as 'dismissive'. I have to say that I agree with the author's opinion.
Pono: only a man pays for music quality that he can't hear
Call me a newbie but isn't this guy mixing apples and oranges? The limitations of human hearing in terms of frequency and the sampling rate of digitized music are two entirely separate things. Am I wrong?
"Now mix in that the absolute limit of human hearing is 20kHz (and for most people more like 14kHz or less), and you realise the 44.1kHz sampling rate for CDs is fine. It will capture everything, assuming your sampler is any good."