probably
however, this claim is based on some assumptions about audibility and AFAIK that have never been carefully tested
the best analysis of claims that higher bit rates/depth can be audible is that by Reiss
I would however bet a LOT of money that bit rate/depth even if audible on the finest system, by the best-trained and youngest human listeners will not be the most or even 2nd or 3rd most important changes one should make in one's own system.
I have done some more reading on these since my last post, and I am sure I can't even hear 18khz now, so 44.1khz is enough , however 24 bit may still be nice if you have the right recording and ideal listening condition.