No, I have science on my side.
I never claimed any reputation, all I used here was scientific facts. And it IS a fact that the Nyquist theorem requires only 2x 16 kHz = 32 kHz of sampling rate for the human ear, but to be able to use the necessary low pass filters, using 44.1 kHz or 48 kHz is the right thing to do.
Granted, very small children can hear beyond 16 kHz, but they are not relevant to us, because they a) can’t tell anyway and b) are outgrowing this very soon and c) that still doesn’t require 96 kHz or even 192 kHz of sampling, because even a kid which just was given birth to can’t possibly hear beyond, say, 25 kHz.
No snake oil for me, I prefer hard facts, not some esoteric babble.
In addition, I totally agree with Bredo. The filter design and implementation is the most important aspect of all of this, nothing else, because the ADC converters themselves are amazingly good nowadays.