The useable frequency range is half the sample rate. A 44.1KHz source will play a tone that's 22,050 Hz at full volume. The response range of your speakers notwithstanding, how good is your hearing? I can hear to about 15KHz, personally. Anything beyond that is silence to me (but perhaps not to my cat). Attaining a higher sample rate will yield inaudible results, I guarantee you.
Sent from my LG-VS980 using Forum Fiend v1.3.1.