[itp]

I know this seems counterintuitive, but there is literally no difference in arrival times (over audible frequencies) that can be encoded at higher sampling rates. Digital sampling does not quantize over the time domain for any frequency below the Nyquist frequency.

If you have the time, watch the two videos that xiph.org did a few years ago[0]. There's a great in-depth explanation, as well as a hands on demonstration to demonstrate this reality.

[0] https://xiph.org/video/