and
One way to maintain quality is to follow this important rule: Source recordings and masters should have higher resolution than the eventual release medium. There's always a loss down the line, due to cumulative processing and lossy transmission techniques.
so yeah, anything above 16/44 would b definite overkill88.2 kHz Reissues Will Sound Better Than The CD Originals
The above evidence implies that record companies are sitting on a new goldmine. Even old, 16-bit/44.1 session tapes can exhibit more life and purity of tone if properly reprocessed and reissued on a 20-bit (24-bit) 88.2 kHz DVD. In addition, by retaining the output wordlength at 24 bits, it will be unnecessary to add additional degrading 16-bit dither to the product. Many of these older 16-bit tapes were produced with 20-bit accurate A/Ds and dithered to 16 bits; they already have considerable resolution below the 16th bit.
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...and I can definitely hear more than 20KHz. fact.
maybe u should read this bob katz article yourself