Filters with a gradual roll-off are much smoother, cleaner and cheaper. 44 kHz allows a filter with only 20dB roll off starting at ~16kHz to be used instead.
Filters are necessary because if you digitize something at 44kHz, any noise above 22kHz becomes noise at a frequency < 22kHz, aka audible.
Handy resource:
https://www.szynalski.com/tone-generator/
Note that higher frequencies are very directional and you may have to move your head around a bit to catch the tone, this works best by finding something you just can't hear and then to move your head around to see if you really can't hear it or if you only can't hear it from that particular direction.
If you actually weren't able to hear past 16kHz you wouldn't be able to hear the ringing caused by a good filter above 16kHz, and you wouldn't be able to tell a difference in the transients either.
Alas I can still hear 1khz.
Less so now, which is too bad. I recall there being specific TV's which I found the whine really soothing while watching stuff. Computer monitors I never heard the whine which is up around 31khz according to some guys on Reddit.