I’m not even talking about upsampling as that’d be 100% dependant on your source files. I’m talking about effects of ultrasonic sounds on typical audio equipment. Read the section “192kHz considered harmful” of people.xiph.org/~xiphmont/demo/neil-young.html. Actually, read the entire thing. It’s a very interesting and educating read.
That’s all besides the point though because the actual point is that high bit depth and frequency do not improve audio quality in any way and therefore useless specs when your goal is audio quality.