Earlier quoted context omitted.
So it's been many years since I looked at this stuff, but the reason for higher sample rate isn't to do with humans being able to hear over 20khz. If you sample at 44khz you need a high pass filter at 22khz to avoid aliasing. Since that's pretty close to 20khz, it needs a pretty sharp drop off. Having a filter with a sharp drop off can introduce artifacts. With 96khz sampling rate, you don't need as a sharp drop off…
Yes, i hate when people talk about Nyquist as if its some Panacea. Its vwry “spherical cow”. It assumes all your filters, DACs, are perfect, and that time is infinite.
And you can use oversampling to correct for the filtering issues. That's pretty standard in modern DACs and ADCs.