This article doesn't substantiate anything.
09-08-14: Psag
"can you substatntiate this?"
Wiki article
Article only mentions 96K and 192k sampling rates in passing concerning ultrasonic bandwidth, and doesn't really address analog vs. digital resolution despite the subheading. Plus his numbers on analog s/n ratio are bogus. The recording industry had analog tape recorders that could do 90-100 dB 30-40 years ago. I have a 1975 LP with 90 dB dynamic range, several direct-to-disk recordings and some Analogue Productions' 45 rpm remasters that easily hit a dynamic range well above 70 dB.
Noise floor isn't a brick wall shutoff with analog recordings. You can hear details through the noise floor. He also speaks in theoretical digital limits, which are never achieved. For example, Stereophile's original rave review of the the AudioQuest Dragonfly 24/96 DAC (Oct. 2012) revealed that it actually achieved about 17-bit resolution, and that that was pretty good for a 24-bit DAC. 16-bit DACs typically achieve 13-14 bit resolution.