Earlier quoted context omitted.
Thanks for posting that! However, it's worth point out that that study has its detractors: http://en.wikipedia.org/wiki/Hypersonic_effect I find the intermodulation argument a convincing one - it's hard to not have it affect the test, and if they haven't taken specific steps to avoid it then it would be easy to join a large amount of tests that have fallen prey to it. I note, however, that Wikipedia doesn't mention a…
What gets me about the intermodulation effect is that some people want to have it both ways. They are so stuck in the 'there is no difference' camp they fail to see the self contradiction in the argument. On one hand, higher frequencies above 20KHz can't be heard at all, so there's no point having them! You can't hear them! Then on the other hand, higher frequencies above 20kHz affect the audible region of the sound…
Certainly some people find certain kinds of distortion pleasant, but the people arguing for 192kHz claim increased fidelity, not pleasing distortion - when it is just the opposite for any stereo that introduces these artefacts.