[rrrooss]

http://www.eirec.com/DPimages/digisqwvtest.jpg Here is an example of higher sampling rates being useful INSIDE the human hearing range. This example shows transient response. Frequency response and dynamic range are low hanging fruit in high res audio debates. To argue that you can't hear it is a mute point when accuracy is the point, this is a reference quality format. Temporal resolution is the next area to persue if accuracy is of concern. If file size is of concern then high res is not aplicable. What is everyone arguing here? That if they any hear it on their setup it is of no use?