All things being equal, 1080P is better than sub-1080P.
As an academic argument this is sound, however in the real world 'all things being equal' cannot apply when discussing console games. It is a box with finite capabilities and compromise in other areas is always required to hit 1080p (or 720p last gen, etc).
Sure a good song is a good song even at 96kbps, but it is even better at 128 or 256.
In the finite capability (i.e. real world) model, increasing the bitrate would increase file size. Your 256kbps track would sound awesome until it ended before it reached the guitar solo. (in my mind this song is a power ballad. I'm actually playing air guitar along to it right now. Work colleagues are looking concerned.)
A higher sampling rate is not a subjective thing
Again, academically you are correct. In the real world though, there are a number of degradations between a digital media source and a human sensory organ.
In the case of music: D/A converters, speakers, background noise, distance to source, room shape and most important of all, ears.
In the case of video: The TV, light interference, smoke particles in the air (pass it to the left), viewing distance, viewing angle and eyes.
This makes the notion of an objective measurement for human observers slightly ridiculous because the very involvement of a human makes these measurements inherently subjective.
Even if we take the human out of the equation, quantum physics suggest that there is a chance that with no observer the source signal does not exist!
The discussion of this article is not about whether there is more information in a 1080p framebuffer than a sub-1080p framebuffer. We know there is. That is objective. The discussion is about whether that degraded signal, when it reaches the average human, is detailed enough to be able to tell small resolution differences apart.
I have no issue with people saying they can tell the difference between resolutions. With the right TV, eyes and viewing conditions I'm sure a great many people can tell the difference. Some may even be genuinely bothered by it (considerably less than the number who claim they are bothered by it for sure).
I do have a problem with this statement of higher resolutions being objectively better though. As the saying goes: Beauty is in the eye of the beholder.