The frequencies you cannot hear actually make a big difference in the final listening experience, because of sympathy and other phenomenons related to wave propagations.
That's why you could have a 44Khz mp3 with a bitrate of 1000Mbit/s and 32bit precision of a music and it would never sound as good as a 196Khz DVD-Audio, for example. (given you would be using proper means of reproduction (which excludes any kind of pc audio available)).





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