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Spindel said:

In the audio case I think you confuse bit rate with sample rate. 

Outside a production setting there is no point of sampling above 44.1 kHz (video usually use 48 kHz) to recreate a wave form with all overtones audible to humans (bellow 25 years)

You need that higher sample rate to space your samples as close as 10 micro seconds apart. At 44.1 kHz you can at most place them 23 micro seconds apart, which is 2.3x more than the human mind can distinguish. 44.1 and 48 kHz can recreate all audible wave forms, but the spacing is limited by the sample rate as well. It's relevant for creating the best surround sound field.

Hence the comparison to higher frame rates where you also don't see 120/240 fps, but you do see clearer motion since your pupils can track moving objects more easily. With sound it becomes more precise to locate where a sound (pretends to be) is coming from.