actually, due to the Nyquist theorem, in the best case scenario a device with 192kHz samplerate can only playback up to 96kHz. You effectively need the sample rate to be twice the highest frequency you wish to produce. The higher samplerates such as 96k and 192k are frequently utilized not to garner ultrahigh frequency information, but rather to move the corner frequency of the antialiasing filter, and the aliasing artifacts themselves out of the range of human hearing. This is not because you actually hear the filter. But it can induce phase smear in the top end which may sound brittle and harsh.
I actually own equipment with 192k samplerate, and 50k bandwidth. Even with my crappy hearing I can hear a benefit. Mostly a very clear treble with a distinct edge on details, without sounding liek a treble knob has been cranked up.