[Draco6slayer]

The level of 'approximation' involved here would be like making a square that was .0001% too long on one side. You wouldn't be able to tell at all.

The page you listed also says: "There has been an industry trend towards sampling rates well beyond the basic requirements; 96 kHz and even 192 kHz are available.[1] This is in contrast with laboratory experiments, which have failed to show that ultrasonic frequencies are audible to human observers"

[rayiner]

The criticisms of these sorts of things are often as unscientific as the original claims. E.g. the fact that humans can't hear 96 KHz doesn't mean that sampling at that rate doesn't make it e.g. easier to design the roll-off filter in the DAC. It doesn't mean it doesn't make it easier to do transformations on the audio like simulated surround. There are a lot of steps between the digital signal on a CD and your ears, and just because your ears can't hear 20 KHz doesn't mean it doesn't make the intermediate steps easier to build.