<curmudgeon mode on>
1. Nothing is quite as misleading as a fully sighted, non-A-B comparison of two things that actually sound identical.
2. True ABX/DBT of different sample rates and bit depths is monumentally difficult to perform, so everybody's given up and reverts to heavily biased, sighted testing. Thus the "preference" for higher depths and rates.
3. ITB mixing is never done at 16/44, or even 24/44, it's all 32 or 64 bit floating-point.
4. 24 bit quantization offers no additional resolution, it only lowers the noise floor of the digital system. Distortion is not lowered, detail is not increased. Higher rates do not increase resolution, they increase bandwidth. Nyquist/Shannon says so.
5. True 24 bit dynamic range is not available from any common audio interface, they are all limited to about 20 bits of DR, though they produce 24 bit samples. That means they are all 24dB off of true 24 bit performance.
6. A properly dithered 16 bit system has a similar audible DR to a typical 24 bit ADC which is limited to 20 bits of real DR.
7. Original recordings made at 24 bits and released at 16 bits will sound worse that original 16 bit recordings unless properly dithered before truncation.
8. No acoustic environment can accommodate playback of 24 bit dynamic range without causing permanent damage to hearing.
9. Every acoustic environment (studio) is THE limiting factor to dynamic range, followed by microphone self noise, then preamp and system noise, and finally the ADC. None approach 20 bits of DR.
10. 24/48 is more than adequate for anything except general release, which for music will be 16/44 for a very long time yet. That's "general release" not "boutique".
<curmudgeon mode off>
While higher rates and more bit depths do no good, they also do no harm, other than take up storage space. So if you think you like it better, have at it. You're likely kidding yourself, but that's fine if the end result is happiness. We all kid ourselves into happiness all the time anyway.