I don't think the human ears can hear much of a difference. However anything higher then 44.1khz is used for the head room. So better recording, better/easier mix/ better song. No it wasn't necessary but it will help.
wow, sorry, but you are wrong:
sample rate has no impact on headroom/dynamic range whatsoever. Sample rate is exactly the same as frame rate in video: the more frames you capture per second the greater the definition of the actual resulting image on playback; this is because you have capture more in between moments (like those high definition/high speed camera shots you see in Mythbusters).
For audio, this means that we are capturing more of the individual points in time, which means our slices are smaller. .However, as noted in
the video in this thread it really makes no difference in the end
As for anything bigger than 44.1kHz being able to be heard as a difference I doubt it unless you are a freak of nature with an expanded frequency range. teh nominal frequency range of a 44.1kHz sampling rate is 22.05kHz more or less, allowing for fold-over at the halfway point, this might be reduced to a working range of 20kHz, which is what all the textbooks say is that of human hearing.
the reasons for higher sampling rates are down to synchronisation requirements for different parts of the media industry
- broadcast tv requires 48kHz:
-- it synchs with 29.97, 24, 25, 30 fps video easily - most pro audio gear uses this or multiples
- 88.2kHz
-- double cd audio sampling rate
-- some pro audio gear where the destination is 44.1kHz CD audio
- 96kHz double broadcast audio rate
-- found in DVD audio, BD-Rom audio, HDDVD Audio
- 192kHz 4 times broadcast audio rate
-- found in DVD audio, BD-Rom audio, HDDVD Audio