There are some myths that just don't die the way they should. Study how the stereocilia and their tips link. Human hearing IS digital. The same way that seeing is with the cones and rods. However it is not as intuitive as seeing.
In both cases the final perception is the result of processing by the brain.
I guess it may depend on what you define as "hearing" but if one looks at the entire hearing process from input to processing then human hearing is both analog and digital. The stimuli is analog as is the conversion of the fluid (air) pressure to mechanical motion, that mechanical motion to fluid pressure in the inner ear and the fluid pressure to electrical potential by the stereocilia. I believe that from there it is essentially a
bit like a transistor or
gate, the movement of the stereocilia generate a electrical potential (the microphonic potential) that is analog and that at some
threshold level triggers a neuron discharge, at which
point it becomes
binary. So unless you somehow bypass the actual hearing mechanism and go right to the synapses firing, which is a
binary or single
bit event, then the hearing
system is responding to an analog stimulus and the hearing process includes analog elements.
Not my area of expertise but my understanding is that if one does look at the 'digital' aspect then there are something like 15,000 nerve endings associated with the hearing process, so that's apparently comparable to a 15,000
bit bit depth. With neurons able to fire from around 1 to 1,000 times per second, using an average of 100 times per second that represents 1,500,000 bps or 1,500 kbps. So neither a 128
bit bit depth or a 128kbps
bit rate seem to come near the potential of human hearing.
However, in the context being addressed my
point was really that the stimuli to which human hearing responds are analog.