I read an article probably years ago now that mention higher sample rates can benefit some people with very good hearing and trained ears because it has a lower auditoy time delay. Something to do with how fast your ears or brain can distinguish differences in sound like dynamic range, tone, tamber, pitch etc. Usually lands somewhere in the 6 to 10 milli second range. Basically said higher sampling rate = more samples per second = more changes in sound per milli second = smoother more realistic sound. Idk I vaguely remember the article. I've never been wowed by high sample rates really. I find a better recording and mastering makes a bigger difference.