Sorry for my english:
When i see discussions about sample rates. i always smile and laught
Because 99% don't know anything about it. So, listen to me:
1. CD is better than viyl. (if the mastering year is equal) Because cd is wave 16/44 and vinyl is 16/44 + 3 stages of distortion.
2.
There is no digital or analog sound.
All sound is analog, bacause sound is a oscillation. Analog or digital can be only representation of the sound3. All vinyl is
wave 16/44 or sometimes 24/96 files, with the addition of distortion during recording on vinyl, with the addition of distortion during cutting vinyl and with the addition of distortion during playback. "Warmth" of vinyl sound is just layering distortion that looks nice
Vinyl is the most distorted sound. So, "pleasure" of listening to vinyl is nothing but sympathy for the severely distorted sound. Vinyl is a distorted wave. Distorted to make many people happy
4. If you say that wave 24/96 is better than 24/192, you must say that a photo 500 on 500 is better that it's 3000 on 3000 original jpeg. Then more the rate, then more accurate representation of sound we have.
5.
The best, with 0% of distortion, music format is: uncompressed 24 bit file, played using good dac on PC or laptop (not cd, cd also adds 0.000000000001% of distortion)
6. We cannot hear the difference between anything higher that 20Khz.
But we can feel this difference. You cannot hear difference between 16/44 and 24/192, but you can feel it and see it truly.
Ears are not the only things which we use in listening: yes, ear cannon hear something higher 20khz. Download wave 16/44 and make 16/20 khz from it. No difference?