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TL;DR: 24/192 is useful at the mastering stage, to avoid error creep from mixing and effects. This is way beyond human hearing however, so scaling down to 16/44.1 (CD quality) in the final mix for playback won't result in noticeable degradation. CD quality was chosen on principles of human limits.

Perhaps we could give a bit of extra headroom for kicks, to widen the envelope at extremes however. A useful amount would look more like 20/48 rather than quadruple or sextuple the resolution. No one produces in this format though, the next one up is typically 24/96.

Like how banks keep track of fractional pennies when calculating interest, because rounding them off at time of calculation would introduce cumulative error. Instead, they round them off at payment time.

Yes, as done in an image compositing pipelines as well, with higher resolutions and bits per pixel of color information until final output.

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