Is there actually a difference between 16bit 44.1kHz and 24bit 192kHz audio
God that's a can of worms.
Like other's have said, the Nyquist theorem dictates the highest frequency that can be constructed by certain sampling rates. So 44.1kHz is absolutely fine.
When put simply, Bit Depth just dictates the dynamic range. 16 bit is 96dB, but with noise shaping it can attain 120dB+ of Dynamic Range.
IMO, 16 bit 44.1kHz/CD quality is just fine for home use. I do however use much higher sampling rates and bit depths to master, as it has been shown that working at higher sampling rates/bit depths when mastering then downsampling to 44.1kHz produces better subjective results over just working at 24bit/44.1kHz.
When I listen, I prefer to either have 24 bit/44.1kHz files or higher, as my DAC's are capable of over 16 bits of resolution.
Another thing: The Mastering of the audio will matter much more than the difference between 44.1kHz and 192kHz.
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