Nobody can. It is physically impossible to hear anything over 20kHz.
The human hearing has no mechanics, as in no haircells in our cochlea to convert soundwaves in the frequencies above 20kHz (after a few years only 16-18 kHz) into electric signals (this is the best A to D converter ever excisted - our hearing system).
We don’t actually “hear”, as the brain receives electric signals. Then we are (our brain is) interperating what’s coming in. Ask any hearing doctor.
So 24/44.1 should be more than fine. If not… if not your converters have bad filtering (Read andyjh’s post again about filtering in 44.1 vs 96Khz - he is spot on).
If you hear a difference on 96k against 44.1k, it is not better in 96kHz. It is way worse in 44.1, due to bad filtering artefacts entering our hearing frequency range.
Then watch this video:
After that we can discuss.
I have read thousands of pages on this topic, attended seminars with the head master of TC. Electronics’ digital research and developement, Thomas Lund. And I have read my share on the human hearing system.
The most important I have learned, is that we can’t fight nature, pure math and physics. It is just physically impossible to hear anything over 20kHz.