24/192 Music Downloads and why they make no sense (2012)

The human eye sees a limited range of frequencies of light, aka, the visible spectrum. If the same transducer reproduces ultrasonics along with audible content, any nonlinearity will shift some of the ultrasonic content down into the audible range as an uncontrolled spray of intermodulation distortion products covering the entire audible spectrum. If you’re curious about the performance of your own system, the following samples contain a 30kHz and a 33kHz tone in a 24/96 WAV file, a longer version in a FLAC, some tri-tone warbles, and a normal song clip shifted up by 24kHz so that it’s entirely in the ultrasonic range from 24kHz to 46kHz: Song clip shifted up by 24kHz (24 bit / 96kHz WAV) [10 second WAV]

    (original version of above clip) (16 bit / 44.1kHz WAV) Assuming your system is actually capable of full 96kHz playback [6], the above files should be completely silent with no audible noises, tones, whistles, clicks, or other sounds.

Source: people.xiph.org