OFFLINE processing benefits from higher BIT RATES.
Online processing (mixdown/DAW playback) are operating in the 32-bit floating point realm, no matter the bit they were recorded at.
Some plugins don’t upsample (mostly old bad ones), and may add in noticeable artefacts. Upsampled plugins are benefitial when doing OFFLINE processing, not so much in realtime processing.
And remember the plugin upsampling (4x 8x etc) is upsampling the BIT RATE (for better Dynamic Range/Signal to Noise ratio), not Sample Rate.
So next, Sample Rate has nothing to do with Dynamic Range what so ever (that’s bits remember). Sample Rate is all about frequencies. Read up on Nyquists theory.
And remember: There are NO mechanics inside our auditory system that can convert frequencies above 20kHz into electric signals (to be sent to our brain via our nerves). Hence there are NOTHING to be interpreted by our brain, aka heard.
You just can’t combat nature.
If you are hearing things, no matter what it is, it HAS to be within the human hearing range. Agree? Which is?