Do you understand Fouriers theorem, too?
Of course, using Nyquist alone, one could still claim “yes, but there are other things happen, which can only be captured using higher sampling frequencies”. I fell for this misconception, too, a few years ago.
Then some mathematician friend of mine explained Fouriers theorem to me and made it clear to me that anything, that would not be captured by a normal sampling rate, which would not be ultrasound.
There simpy IS only ultrasound you add when you increase the sample rate beyond a certain point… except, and I totally give you THAT, phase nonlinearities caused by suboptimal low pass filter designs, but they are not an issue anymore nowadays.
And yes, I’m all for 192 kHz processing in some plugins, processors, also synthesizers. But neither for recording, nor playback.