I have a question for the audiophile commanders.

If they are recording/mastering the sound at 24bit 48khz, then you won't hear any difference by using a higher sample rate.

Someone might prove me wrong but there is no reason today, unless you are gettting recordings direct from a studio, to have it set above 48khz.
 
The higher bitrates and sample rates will not make a difference to the end-user.

If you are on the audio production end and mixing/editing the audio, some people like to have it for the extra mathematical/rounding error buffer for the calculations involved when processing audio, but it makes an extremely miniscule difference, if even any at all.
 
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