No, the difference is not audible at all. At 16 bits of depth on a normal low-level audio signal (~0.3 volts), we're talking about less than 0.000005 volts per amplitude step. This difference gets lost in the THD already at the DAC in your audio output stage. Then it gets lost again in the amplifier. And again in the cable to your speakers or headphones. And then it gets lost again in the speaker elements. What survives in a normal low-level audio signal is about 14 bits of resolution.
44100 is not a bad sampling rate, but it necessitates very sharp aliasing filters, which are audibly bad. A bit more headroom is well needed there.
44.1khz IS a bad sampling rate for accurately reproducing anything except a triangle wave or square wave above 5khz.