Comment by segfaultbuserr

Read the full article of Monty's criticisms of 192 kHz, it answers this question. https://people.xiph.org/~xiphmont/demo/neil-young.html

His point is that once oversampling and filtering is done in hardware, the final output only needs to be encoded in a low sampling rate for its benefits, and all high-quality DAC and ADC already oversample the signal under the hood. Using 192 kHz for its output or music distribution is unnecessary, and only introduces drawbacks like additional IMD and wasted space.