Opus doesn't support any sample rates higher than 48khz, so no bat encoding. Some other audio codecs do, but it doesn't really make a lot of sense and I doubt they've been properly tuned for it.
This is same as audio CDs, which although are in 44khz sampling rate, have a red book recommendation to always filter out anything over 20khz.
Thing is, most people can't hear well over 16khz. Some can hear 18khz. 20khz is peak possibility. To encode 20khz wave we need 40khz sampling rate. Everything else is marketing.
It's equivalent to the resolution of an image.