Nyquist-Shannon Theorem is an ideal: information theory mathematics that cannot be engineered-to perfectly. While it does provide the ability to reproduce ultrasonic content if you don't filter it off gently at some point to improve linearity of downstream analog gear (which isn't the worst idea), the primary reasons to have higher frequency sample rates is to remove the necessary SRC steps *and* push the anti-aliasing filter corner frequency outside the audible bands *while* allowing it to have a more relaxed slope that produces fewer artifacts. In a mathematically ideal world where engineering limitations do not exist and everything is magically optimal, you don't have to worry about latency, processing throughput, pushing the corner frequency further outside the audible band, trying to make your re-integration filter curve more relaxed to reduce artifacts, or any other trade-offs. But we deal in reality that requires engineering, and not in a magical realm.