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Higher sampling rates can move filter issues away from the range of human hearing (though many still use unnecessarily steep, ringing filters to improve arbitrary written specs at the cost of sound quality), and do open up more possibilities for noise shaping. This may account for people's preferencs for them. There are plenty of other reasons regarding converter design that may also account for it, from analog stages to the chipsets to the built in filters in the chips that can account for a difference in sound not related to more sample points or ultrasonic capture.
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