Well, there are several things to keep in mind. 1. The sharper the frequency response the worse ringing in the phase response. 2. Human hearing is a mystery and the near ultrasonic freq may actually have some influence on the perception of the music. 3. You need to use analog filters before the ADC and after the DAC anyway, and it is so much easier to implement with a much less steep freq response, if used with higher sample rate. I mean, you sample it at 192 and the filter it down to remove anything above 96. There is no point to resample all the time up and down.