I've heard both sides about this, thought I would ask the question here. does recording sounds well above the highest we humans can hear really sound better in the end? My assumption is... no. Looking at the limitations of gear, sure you can record a 40khz tone at 96khz, and lets say you even play it back at 96khz, can your speakers produce it? Doubtfull. Please prove me wrong, prove me right. Let the games begin!