[dsr_]

For playback, 16 bits / 44.1KHz is fine. No humans have ears that can reliably distinguish more than that.

For editing and production, more bits per sample and more samples per second make it possible to mix sources without reducing quality of the final output.

There is no advantage to that final output being 24/192, or 20/88.

There is no ear strain that comes from higher sample rates, though.