While the extra quality is lost on listeners, from experience I've found that super-HQ source material can change your results (for the better) when fed through distortion/compression/warming effects processors
I've heard (and it passes the smell test) that even if your ears can't resonate at frequencies higher than human hearing, the space you are in can, and your ears are sensitive to the differences in arrival time that are smaller than the pitches we can't hear. So at least in high sample rate music the imaging could potentially be cleaner. Assuming super great everything else.
I haven't had time to check the linked article but if it's the one I'm thinking of I'm pretty sure it goes into this.
In the end though, double blind testing (again, I think mentioned in the article) shows that there's a threshold (a bit below 48kHz, probably why 44.1kHz was chosen for CD audio) after which people cant distinguish between higher sample rates at any more accuracy than randomly guessing.