I think it is highly fruitless to talk about 'audibility'. This seems like a relative/subjective thing. There are people who cannot tell the difference between a boombox sound and separates sound. If I am in the academic world, I would just devote my time to show which standard recreates an analog waveform accurately (theoretically). If you look at it that way, 44.1khz is good enough by Nyquist criterion. but the bit depth of 16bit can cause quantization errors. So I would always like to go for the wider bits whenever possible.
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