This is 100% BS. The only thing you are correct about is that ABX testing isn't relevant to the 24/96 "HD" audio question, but only because we can definitively prove mathematically (ironically, using the same sampling theorem you cited) that bit depths / sampling rates above 16/44.1 are useless for playback and simply waste space.
See here for a thorough explanation of the the math:
https://xiph.org/~xiphmont/demo/neil-young.html
People falling for the 24/192 "HD" hoax are usually the same people lining up to buy $150 HDMI cables...
Also don't ever group techno and electronica with jazz and above classical music on a scale of sonic complexity again.
I was on another forum where they took a 16 Bit sound file and up sampled it to 24/96 and compared it to a 24/96 version and there was at least one person that did pass the ABX test.
It is possible to pass an ABX test. Now, I have a 16 Bit rebook of an album that was subsequently released in 24/96 or 176and there was a HUGE difference. There might have been a difference in the amount of audio compression during the mastering process, but there are definitely sonic differences at least in certain recordings that were originally done on analog tape. So, these 24 bit conversions from analog can many times be a lot better than the 16 Bit Redbook versions originally released. It's hard to tell how much of the difference is based solely on just being higher resolution because they were converted from analog using different equipment at different time periods, etc. But the bottom line is the 24 Bit versions sound a LOT better and it's a LOT more noticeable that a lot of people could easily hear a difference blind folded.
To address your $150 HDMI cable statement. here's the scoop in a nutshell
HDMI has video and audio.
With video, you need higher bandwidth over long distances for certain applications. If you have a 4K projector and want the best performance and need a 50 ft run, you are going to have to get the more expensive cables. Especially if you need 18Gbps second bandwidth, the more expensive cables will have at least 10.2Gbps over long cable runs, the cheaper cables generally only go about 15 ft before they lose bandwidth, so in certain applications, you have to get the more expensive cables for video.
In the audio portion of HDMI, the more expensive cables simply have less noise problems which result in cable timing issues which create digital distortion known as jitter. The more expensive cables have less noise creating less jitter resulting in better audio. Now, if you don't have high end equipment and have long cable runs, then it doesn't matter, but for those that are using higher end equipment and have longer cable runs, then the cable is a more important factor. Has this been proven? Yes, it has.
Now, in the audio world, people that download or rip digital audio files to their computer aren't using HDMI to go from the computer to their stereo system to listen to audio. Most computer audio systems are using USB from the computer to the DAC. Is there a difference in USB cables? For some people/equipment there can be audible differences because you have the issue with USB as it has both data and power running along side one another and the power creates noise which can effect the data. Some higher end equipment running high bit and sample rates need a consistent and high bandwidth, otherwise it doesn't work. The cheap USB cables many times won't even work with some of the ultra high end equipment because they demand quality cables, so there are high end DAC mfg that have to have high end USB cables to work. Digital signals are not 1's and 0's, there are electronic pulses and in playing audio, those pulses have to have proper timing, no errors, etc. That's why these high end cable mfg crawl out of the wood work because there are high end equipment mfg and people listening to this equipment can hear subtle differences if they have trained listening abilities.
Just to see what cable has better transfer rate, I took two USB 2.0 cables and ran speed tests and was able to get better results in a speed test with a cheap cable compared to a more expensive cable, so there was one test that showed a difference in USB cables for just data transfer.
Now, if you can't hear the difference, then don't spend the money, but if you can, that's another story.