I wouldn't go along with mtrycrafts on this one, because higher sampling rates aren't really to do with human hearing range, but more to do with the design of the audio system. 44.1kHz is what's used with audio CD.
Higher sampling rates are used in DVD Audio. SACD works very differently, with a 1 bit technology and v. high sampling rate. I hardly know anything about SACD, but it sounds like a sort of way of doing oversampling (something used in audio CD DAC's - 1 bit D/A converter) all through the production process. ADC's are meant to be, with a high quality DAC, what determines the quality of the digital audio, and maybe SACD targets ADC quality through some sort of oversampling technology?