"Kyros, isn't it about details within the audible frequency range, not hearing high frequencies that obviously no one can hear?"
There are two parts of a signal important for hearing, the frequencies and the amplitude of the frequencies.
Higher sampling rate == more frequencies in the signal can be recreated
higher bit rate for saving the sampling points == the amplitude of the frequencies can be replicated more exact.
So a sampling rate above 44k is bullshit.
And a bit rate above 16bit is also pretty useless because this results in a Signal-To-Noise ratio of 96db which is also more than the human ear can hear.
For Stereo CD quality is perfect. No normal human creature will hear differences if you go higher. If you want better sound buy a better sound system.
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