44.1/16 is enough for distribution. This is not simplistic. It simply can reproduce waveforms up to the nyquist frequency perfectly within a defined noise range

44.1/16 is enough for distribution. This is not simplistic. It simply can reproduce waveforms up to the nyquist frequency perfectly within a defined noise range. That's a mathematically proven fact. Of course you can botch that with bad listening equipment, but there's nothing a ridiculously oversampled signal would improve given the same listening equipment. You do speak about the studio processing right?