I do want to note that research shows that while high frequencies may be inaudible consciously, there are measurable effects on EEG activity that come from such high frequencies.
"In contrast to this conventional digital recording process in which inaudible high-frequency components are cut off, high-resolution music that retains such components has been repeatedly shown to affect human electroencephalographic (EEG) activity (Oohashi et al., 2000, 2006; Yagi et al., 2003a; Fukushima et al., 2014; Kuribayashi et al., 2014; Ito et al., 2016)."
"The present study examined this possibility by having 22 participants listen to two types of a 400-s musical excerpt of French Suite No. 5 by J. S. Bach (on cembalo, 24-bit quantization, 192 kHz A/D sampling), with or without inaudible high-frequency components, while performing a visual vigilance task. High-alpha (10.5–13 Hz) and low-beta (13–20 Hz) EEG powers were larger for the excerpt with high-frequency components than for the excerpt without them. Reaction times and error rates did not change during the task and were not different between the excerpts. The amplitude of the P3 component elicited by target stimuli in the vigilance task increased in the second half of the listening period for the excerpt with high-frequency components, whereas no such P3 amplitude change was observed for the other excerpt without them. The participants did not distinguish between these excerpts in terms of sound quality. Only a subjective rating of inactive pleasantness after listening was higher for the excerpt with high-frequency components than for the other excerpt. The present study shows that high-resolution audio that retains high-frequency components has an advantage over similar and indistinguishable digital sound sources in which such components are artificially cut off, suggesting that high-resolution audio with inaudible high-frequency components induces a relaxed attentional state without conscious awareness."
https://www.frontiersin.org/articles/10.3389/fpsyg.2017.00093/full