That makes sense for sure. I guess my question is why do they even bother to build in these higher sampling rates to the DAC then? Just for bragging rights?
It goes something like this:
Common human hearing is up to 20kHz. But may be there are some people can hear a little (say 10%) above that or we just want some headroom for errors, which brings the Nyquist rate to 44kHz. Put just a little more for any further errors (because why not) and that brings us to 44.1kHz.
44.1 is not only an "ugly" number but also not one-to-one compatible with visual frame rates used in video production, mainly 24fps.
- If only we could have something like 48kHz to go with 24fps.
+ Done!
- OK, now I want double that so I can work in peace (without worrying about clipping, dynamic range compression etc.) when editing digital music files.
+ Fine. There you go 96kHz.
- Wait, did I say double? I meant quadruple!
+ Sigh! Well here you are 192kHz
Anything after that is beyond me.
Higher sampling rates make sense for digital editing of sound files to provide more flexibility in dynamic range, cherry picking and error correction etc but once the editing is complete and music is ready to be consumed, 40kHz is all we need. Yet, we get 44.1kHz to satisfy the audiophile lust for the overkill. However, the lust still remains unsatisfied once they hear that professionals are using higher sampling rates to handle editing headrooms and audiophiles throw a fit saying "but, but, but pros are using higher sampling rates, now I want to listen at those sampling rates WAaAaAagh!".
Audio equipment manufacturers oblige, seeing there's a market for that.