Comment by sjwright

He mentions this in the section "192kHz considered harmful" without the misleading rubbishing of Apple earbuds (which are among the best regular earbuds on the market, for what it's worth).

In most sensible systems, super-sonic content should be filtered out before it has a chance of doing nothing other than risking the fidelity of the final output.

As for your quip about a 100 kHz sine wave sent through a guitar amp, what you'd be able to hear are the distortions and subharmonics which are below 20 kHz—and if they're desirable in the recording they would need to be captured as their sub-20 kHz components. Capturing the >20 kHz components will do nothing but make the sound wildly and randomly inconsistent depending on the consumer's system.