To avoid all doubt - I agree with what your saying!
My main concern is the "loudness wars" and the dynamic compression used by brickwalling all the levels.
The term 24 Bit, has now been dropped from the petition title and letter. It was only there originally as many people do believe they sound better, HOWEVER, as you pointed out, its most likely because of the greater sampling rate - 96/192 is common place.
Have a listen to the different files and let me know what you think:
soundkeeperrecordings.com/format.htm
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