If proper precautions are not taken during the recording/mixing/mastering phases aliasing artifacts can be heard in the recording. This may account for the differences that some people hear when judging whether there are differences between the two. Higher sample rate files are more permissive of aliasing and exhibit less perceptible artifacts. So you're less likely to hear it at a higher sample rate.
The artifacts of aliasing manifest as inharmonic distortion that starts at the top octaves and then folds back into lower frequencies as the effect is intensified. This can be easily perceived by most listeners if it is pointed out to them. It is not a pleasant effect like first-order or second-order distortion. It does not compliment the record at all.
That said, if proper precautions are taken to mitigate latency artifacts during the record-making process then a listener shouldn't perceive any difference between a 44k and an 88k record. The best case scenario is often a record that's recorded, mixed, and mastered, at high sample rates, even if it's ultimately be down-sampled to CD quality (44 kHz).