Fryguy8 said:mage, I understand this.
At least 44.1 means that 96 works too. I never said it doesn't, just that it doesn't do anything better.
I'm not sure how much you understand. Reconstruction of an analog signal with 20Hz-20kHz bandwidth will be more precise and less susceptible to conversion error (aliasing) at 96kHz than at 44.1kHz.
CD-audio suffers from a combination of low sampling rate that barely exceeds the Nyquist frequency for the audible frequency range, an a low sample depth (16-bit). When samples are taken close to zero crossing for high frequencies, this may result in audible reconstruction errors.