Comment by sjwright

  > Having an "overkill" sample rate lets you seamlessly
  > sync things easier without anyone noticing.

You can get the same theoretical benefit by oversampling on playback. And a lot of audio equipment does just that.

  > 192kHz ... also means more granular timing for the
  > start and stop of transients.

Not really, for two reasons -- unless you're talking about glitch music, transients are unlikely to ever be so sudden that the difference between 0.03ms and 0.005ms could possibly matter.