It's relatively simple to prove that the 44.1kHz sampling rate for CD gives sufficient headroom to cover the entire 20-20kHz spectrum of human hearing, so anything greater than this is absolutely unnecessary - the only reason 48kHz is used for professional work is(was) to make it easier to downsample to other commonly used rates - 8kHz, 16kHz, etc.
192kHz is magic beans. Unless of course you've also purchased my hyper-premium diamond weave unicorn hair interconnects, when all will sonically be revealed...
That statement may be incorrect. There are various reasons for sampling at much higher rates and there are several detailed mathematical references around. Without delving too deeply there are some points on this link and people have commented on it with reference to the need to sample well above 44KHz. It also provides some background into the origins of the 44.1KHz standard.
https://www.pro-tools-expert.com/pr...re-audio-engineers-avoiding-high-sample-rates
Of course feel free to sell your hyper-premium diamond weave unicorn hair interconnects - but please do not mislead people: they need to be connected in the right direction. We are, after all, dealing with ac signals.