"Yet people reliably report that high sample rates like 88.2 and 96 KHz sound better than 44.1 and 48 KHz. The reason for this, as the legendary mastering engineer Bob Katz explains, is in the way currently designed digital to audio converters (DACs) work. When converting from digital to analog for playback, it is very difficult and expensive to produce an undistorted signal with lower sample rates like 44.1 or 48 KHz. NOT TRUE, distortion is produced by non-linearity and excluding Sigma-Delta, you mostly find that distortion products increase with sampling frequency with ADCs & DACs.
There are at present no commercially available systems that can reproduce these sample rates without distortion. However, once you are at a high sample rate like 88.2 or 96 KHz a good converter can produce a completely undistorted analog signal with ease. So the difference people are hearing, is not the high frequency content, but the fact that lower sample rates cause the converters to distort the analog signal. For the tech minded, this is due to ripples in the bandpass filter cased by restricted high pass bandwidth in lower sample rates. NOT TRUE, this is NOT distortion, this frequency ripple would be introduced by a moron who chose the wrong filter type, like a Chebychev which has ripples in the pass-band! Using something like the common Butterworth or Bessel filters you'd find that they are flat in the pass band. Also you wouldn't use a bandpass filter you'd use a Low Pass to keep the Bass"
"Itâs not that these higher rates actually contain extra musical information, the issue is to do with the filters playback systems need to use to decode digital TRUE, it eases the slope of the filtering. Higher rates allow playback systems more room to work, and many will sound better as a result. Some people even record at 192 KHz, however there is some evidence that rates this high are actually less accurate due to the maths involved. WHAT!!! its the same maths!"
"The difference between this and higher rates is small and will not make or break how good your music sounds. TRUE, bit depth is more important than sample rate, 16-bits is good enough for most"
From an Electronics point of view most of what is written is rubbish, people do perceive things differently, and we may think humans are very good at hearing differences, but we aren't. We all love vinyl (I do, Petr Kropotkin doesn't) and a good LP sounds great, but its distortion figure is many times higher than all digital systems.