With a Nyquist frequency of ~96KHz, all of the arguments about whether a person can hear up to eg 22.05KHz, 24KHz, or if there's something meaningful all the way up at 48KHz, become completely and totally ameliorated.
Those arguments were always such tiresome ordeals.
The cost of dissolving those arguments is just some some bandwidth and CPU cycles -- which is to say, it costs approximately nothing.
Please let the man cook. :)