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Increasing the sample rate does not result in any extra information being captured between 0-22kHz. The additional samples only plot data following the waves that can be perfectly reconstructed at 44.1kHz. So, there are no finer gradations.2) We always talk of the extra over 22KHz but isn't the real point of high res to give finer gradations in the audio band?
Increasing bit depth allows for greater dynamic range and higher SNR, but the music recorded on CD’s doesn’t even require the 96dB or so dynamic range that is theoretically available.