The above is absolutely spot-on. While I'm not a physicist, audiologist, or otherwise an expert in sound science, I have read the research referenced by Nyquist's work and Lavry's white paper. This and the post above have been summarized quite succinctly in this article:
https://sonicscoop.com/2016/02/19/t...rates-when-higher-is-better-and-when-it-isnt/
I've been doing my own A/B testing listening to a song in 16/44.1 vs higher sampling rates (24/96, 24/192, DSD, etc.) and to my ears, hear only volume change or possibly artifacts from remastering, but no appreciable improvement from FLAC/ALAC to hi-res. It's eye-opening and I absolutely appreciate the avoidance of the rabbit hole and potential endless spending that could ensue otherwise chasing sonic attributes that are not detectable by the human ear.
This quote: "In theory, rates around 44.1kHz or 48kHz should be a near-perfect for recording and playing back music. Unless the Nyquist Theorem is ever disproved, it stands that any increase in sample rates
cannot increase fidelity within the audible spectrum. At all. Extra data points yield
no improvement."
Also, this quote: "...mathematical proof that showed any sound wave could be
perfectly re-created so long as it was limited in bandwidth and sampled at a rate more than twice its own frequency."
So, if the upper limit of the human ear's perception is 20 kHz, arriving at a sample rate of 44.1 kHz is more than adequate. Then there's the topic of intermodulation distortion that can happen with unnecessarily high sample rates. While I haven't heard this distortion with my own ears, the science makes sense.