There's an on-going discussion though on the effect that inaudible, ultrasonic frequencies have on our brains and how this influences the way audible sounds...well, sound. Profoundly deaf people were found respond to respond to ultrasonic frequencies, so it follows that 'hearing' people would too, without knowing it. These HFC's (high frequency components) may even go some way to explain why recorded music will never sound quite like live music. Of course notes (of complex sounds) also contain many harmonics, odd and even multiples of those notes. These are within our hearing range, but also beyond it. Just as the audible harmonics shape the character of the sounds we hear, it is thought that ultrasonic harmonics also have an effect. Since a sample rate of 44.1kHz means no note beyond 20 kHz is even possible you can see how this may curtail our response to 'real' sound. So it would follow that 96kHz is going to help a great deal in this respect.
Of course this may all be complete bollocks