What I'm getting at though, is that if the source material goes from 192/24 in the studio and then downsampled to 44.1/16 into the final file that gets distributed, that material is going to have a brick wall filter applied to it in the downsampling process. If new systems like this are actually distributing real 192/24 streams that haven't ever been downsampled to 44.1/16, I'd expect to get better results from it than from 44.1/16 oversampled back up to 176.4/16.

I'm not saying that we can hear stuff on the recording at 30kHz, but the stuff right at the edge of our hearing around 20kHz will get less messed up.

My gut feeling is that it's way easier to make a well-engineered audio system when there aren't any sample frequencies that cause any of the stopbands to be close to audible frequencies.