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> One argument I can see in principle for 24/192+ sound (not music) recordings would be if someone was a serious transhumanist and honestly did anticipate that some humans will move beyond baseline human sensory limitations in the foreseeable future

True, except that few microphones provide a useful signal over 20kHz, and in the case of produced music, that segment of the signal was never heard or "signed off" by the original artists/engineers and therefore can't be considered part of the artist's intent.

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