I've heard the resonable assertion that the most gifted audio engineers in the world cannot distinguish 192 kHz sample rates from a raw line feed, but some can distinguish 96 kHz. I certainly can't. I used to build audio equipment. There were legendary "golden ears" that people would drive hours to meet, for design feedback. Whatever they heard was reproducible blind with other "golden ears".
How does this square with the logical assertion that there's a sharp cutoff to our biological ability to hear frequencies? Those tests don't account for our ability to sense the presence/absence of overtones.
Now, computers may want better resolution, not to "listen" so much as to better transform in novel ways. Just as "DogTV" recolorizes for its audience, a computer could make the inaudible audible in novel ways. Reconstructing better 3D sound stages. Accurately reconstructing a singer's facial expressions via AI video, rather than simply splatting out something plausible. The whole point of computers are to extend our reach, coevolving in every conceivable way.