@mntmn Very nice article indeed. Though I have to admit that I absolutely don't get the premise of a 192kHz 24bit audio channel fed by about 5kHz from a phone call into most of the ear buds which tend to sharply roll off at 22kHz (which the human ear does too, btw). So, this seems to be rooted in marketing: bigger number (192 kHz > 44 kHz), better product.
Iknowiknow, it's not just phone calls, but the human ear remains the human ear.