Of course, as long as people keep in mind that opinions do not always mean "facts". It is widely accepted that humans cannot hear frequencies above about 20,000 Hz, so the CD limit of about 22,000 Hz is transparent, except to a small % of gifted people.
As far as you hearing even the difference up to around 25,000 Hz or the Dali's rated 35 kHz making a difference (audibly??), then I can only refer to Dr. Toole's finding on the issue with people doing their AB comparisons without following protocols to eliminate the "bias" factor (ie the listener is aware of....).
I also prefer media contents (digital files) that have sampling rate at least 48 KHz, but it is more about recording/mastering quality. For recording, I would prefer those done with 96 KHz sampling rate or above.
Here's one of many article on this topic, I don't necessarily agree totally with any of them, but I do like reading some of them, those written by people who understands the theories.
Some simple talk on the pros and cons:
48kHz vs 96kHz: Differences, Which To Use (And WHY)
and a more in depth one, that includes info about the negative effects of using sampling rate <48 kHz:
SoundStage! Hi-Fi | SoundStageHiFi.com - Understanding Digital Music -- What Bit Depth and Sample Rate Really Mean: Part Two
For music playback though, I am fine with 48 kHz but always prefer 192 kHz only because digital files I downloaded/purchased online tend to have more transparent quality, though there are no shortest of those at 48 or even 44.1 kHz that sound superb vs some of my 192 kHz or above files, that tells me the better SQ ones are due to the better recording/mastering process, not because of the final playback sampling rate.
Sorry about digressing, will stop right here so as to get back of the AV10 topic.