What we want to measure is non-linearity above 11 kHz but we can't do that if we limit the measurement to 22 kHz. Those non-linearities manifest themselves also as intermodulation which does not need higher bandwidth to be seen.
If they don't need higher bandwidth to be seen why extending the frequency range beyond 22kHz?
I would like to offer my general opinion regarding measurements, hopefully you won't mind, it's just my personal view:
If we compare, say 2 devices, one of THD+N of 0.0008% vs other 0.0003%, we have 2 options - we can conclude that the device with 0.0003% is performing better, which technically speaking it is, or we can conclude that both of these devices are performing far below hearing threshold thus the cheaper one is obviously doing a better job. So, what do we conclude? What do you, as audio professionalist advise the forum members to buy? Is it to spend their money on Topping D10 or on some semi-professional DAC that will beat D10 for a fraction of the spec that cannot possibly be heard?
We have seen on many occasions that accent has been put on subjective impressions of the audio equipment, and most of us probably agree that doesn't make much sense. But, on the other hand, should we incline to the other extreme, which is chasing the measurement figures, which IMHO are in the same degree detached from the reality as the subjective impressions? The ulitmate question being here is something like this: is the $100 DAC having THD+N of 0.0008% doing a better or a worse job than a $2000 DAC having THD+N of 0.0003%?
Of course, I'm not implying there's right or wrong answer here, so feel free to choose for yourself..