You may have misunderstood my comment. 19k/20k is right at the limit of human perception for people with extremely good ears. Thus, "we use 44k because it is right above double the cutoff," ie 22k.
As an aside, you will see 96k used (or more commonly 48k), but mostly for production work where the extra information could have value (comparable to using RAW for images, even though humans can't perceive all the information "natively").
As an aside, you will see 96k used (or more commonly 48k), but mostly for production work where the extra information could have value (comparable to using RAW for images, even though humans can't perceive all the information "natively").