Is there actually a difference between 16bit 44.1kHz and 24bit 192kHz audio
God that's a can of worms.
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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.
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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.
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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.
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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.
聽
Another thing: The Mastering of the audio will matter much more than the difference between 44.1kHz and 192kHz.
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