alt Hacker News> Higher sample rates than 48kHz only needed when you want to pitch down ultrasonic recordings (of whales, bats and other such animals for example).
There are numerous use cases for higher sample rates that go beyond this but it's hard to talk about it without starting flame wars filled with junk science.
Say it or don't but "I have evidence otherwise but don't think I should say" is just as bad a flame war gateway as tempting the junk science audiophiles directly.