It is not biologically possible for us (unless one is an alien) to hear above 22kHz. 44.1kHz is enough to record in perfect fidelity [0]. For strictly listening purposes, 192kHz/24bit is wasteful, just extreme overkill because "bigger numbers = more good".
People can't even reliably detect a difference between 320kbps MP3s and source-quality FLAC/ALAC/WAV/PCM. On very good headphone and speaker setups. Good quality MP3/AAC is all one needs for airpods and the bluetooth protocol can easily handle those bitrates.
[0]: https://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampli...
edit: changed record->playback. Here I'm just discussing playback; for audio production purposes 192kHz/24bit is desireable for several reasons. Once one ships that album/song though, it should be downmixed back to 44.1kHz/16bit.