The article is about upsampling audio to 96KHz sample rates. Presumably referring to upsampling 48KHz to 96 in the authoring stage. Completely useless and adds nothing to audio quality. All it does is let the studio claim to have 96KHz audio on their titles. If the audio was originally created at 96KHz, it wouldn't need this process.
Dolby THD at 24/96KHz and even 24/192 already exists, although it's rare. But it wasn't manufactured using some fake upsampling gimmick.