As is the case with so many forum posts > there is benefit from educated responses laid out in simple terms to a question that wasn't meant to be asked, so the effort isn't wasted. The right question wasn't asked to begin with or was not clear enough to get the simple answer from the start, although @Wood and Wire answered it for you inadvertently.
Recording and playback are different subjects. YouTube has '24 bit' audiophile videos where listeners swoon and praise...even though it is being played back to them at 128kbps AAC or 256kbps AAC at best.
A very small group of audiophiles subscribe to the 192k playback theory. But it has been proven to death it has little relevance and even detrimental effects. Audio artifacts increase quickly and steadily at the ultrasonic end of the spectrum. While you can’t actually hear the ultrasonic frequencies themselves, you can discern the artifacts they create in the frequencies you are able hear. On the opposite end, sometimes what we call ‘musical’ is little more than the absence of certain frequencies or the increase of the ones we find pleasing. Even cables can do this.
Anything over 48k (listening/playback) has no value. It’s supportive in pro audio applications for oversampling and for creating a nice headroom buffer for the analog filters. 25 years ago this was not the case, but it is such the norm today that it simply goes unnoticed because the problems that it is solving do not arise.
In the end, we can only hear what our playback system/environment can support. That said, the greatest piece of audio gear is our ears. The majority simply do not practice listening for the greater detail that is already there. Generalities about sound, thrown into the collective mix as gospel are usually little more than limited experience.