Yuuuuuuup, I'm glad somebody agrees
The fact is that if you look at what different sample-rates actually DO, it should become immediately obvious that any sample-rate above 48KHz simply CAN'T make an audible difference, not for the ears of Homo Sapiens anyways
Funny thing though: My friend back in West Virginia has some of his music in 24/192, and when he plays certain of those tracks on studio monitors or even on open headphones, his dog (it's a bulldog) starts flipping its ****, running all over the place barking and going crazy.
We're pretty sure it's due to ultrasonic (super high-frequency) harmonics in the music that we as humans can't hear but which dogs can Sample rates of 48Khz wouldn't make dogs flip-out because they can only produce frequencies up to 24Khz.