Fukuda, the corresponding author on the paper, told me [Jim Austin] that next they intend to study whether people can distinguish among bit depths of 16, 24, and 32 bits at a 48kHz sampling frequency.
+1
Distinguished Frequencies
At the October 2019 Audio Engineering Society convention in New York—just concluded as I write—Yuki Fukuda and Shunsuke Ishimitsu, both of Hiroshima City University, presented results that show quite clearly that listeners can distinguish sounds encoded and reproduced at different sampling frequencies.