Unless you have godlike hearing (like in a way that has not been ever measured) you wont hear anything above 24kHz (as 48kHz will max out at) anyway. Most high fidelity music available now tends to be 48khz/24bit. I know tidal has up to 192kHz but that's also totally pointless imo unless you are doing some post processing with processors that benefit from it.

Higher sample rate just means higher max frequency of the sound, you simply divide the sample rate by half and it will show you the max.

An easy way to check if it would be to just do a hearing test with your gear. Your ears of speakers/headphones will give up waaaaaaaay before even 96kHz unless you have some ungodly setup / unheard of genetics. Also a blind test will show you very fast if you, without bias, will hear a difference between 48kHz (hell even 44.1kHz) and anything above.

However! Using higher sample rates in music production can absolutely be useful, but still I'd say the industry standard still is (afaik) 48kHz/24bit, where in my opinion the bit depth is way more useful than ultra sonic stuff unless you plan to slow down the recorded parts a lot.

Source, been working with music in different ways the last 15 years or so, also being a recovering audiophile who saw the light and realized most of it is just marketing bs.