[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.