Yes indeed.
Well, 24kHz is the Nyquist frequency for 48kHz, and I guess that DVD & BD have a slightly higher bandwidth than CD, though not quite as far as 24kHz. Perhaps it's 22kHz, I'm not sure. Perhaps they relax the transition zone instead, in order to give the reconstruction filter a bit more elbow room. I don't know whether it makes much difference. I've always considered 44.1k and 48k to be virtually the same. On the other hand, maybe if Sony & Philips had just been a tiny bit more patient and waited until laser technology allowed 48k on a CD, that might have been completely transparent, and we might not be discussing this at all.
I think the research DID show that the subjects "could discern the difference due to including those higher frequencies". The point is that they couldn't discern the high frequencies in isolation. Therefore simply testing human hearing to find the highest frequency sine wave that can be detected in isolation is not the right way to establish the requirements for transparency.
I agree about 96k and 192k. There seem to be a lot of people who look for DACs that can process 192k or 384k or higher, so they can use better off-board reconstruction filters like HQP or PGGB. However
this test by John Atkinson using a Chord M Scaler and a Mark Levinson No 30.6 DAC (from 1999!) showed it was only necessary to re-sample up to 88.2k in order get this reconstruction filter response, which is to all intents and purposes perfect:
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