You mean outside of the well established fact that humans can't really hear anything above around 22khz? Which when applying the Nyquist theorem means that everything in the audible range is captured at a 44.1 khz sampling rate.
Your assertion is valid provided you have infinite precision of your sound pressure measurement.
16bit precision being far from perfection, it is not possible to rule out that a better precision is discernable by human ears.
You may notice the difference because of the bit depth on good quality speakers, but you aren't going to notice anything between those two sampling rates. You're lying to yourself if you think you can.
All I ask for is a chance to verify it.
Reality and facts rule.
I'd like to be able to do a blind test on say, depeche mode 101, in 192kHz/24 vs. standard CD WAV.
Let me guess. Hooked up with Monster audio cables? LOL.
Nope. Always striving for the best compromise cost/effectiveness. Instead of buying a pre-amp, I did hook up my sound card directly to my amplifier, and let my PC be my sound hub.