Headroom has nothing to do with sampling frequency (bit depth do). But it has been explained here already. While you're absolutely right that listening to stuf

Headroom has nothing to do with sampling frequency (bit depth do). But it has been explained here already. While you're absolutely right that listening to stuff at 96khz is pointless, it's worth noting that these high sampling frequencies are useful for other audio applications that are not on the consumer side (like recording, mixing, instruments sampling, and more).