[dweymouth]

192kHz/24bit is definitely overkill but I wouldn't call 16/44 overkill; I'd say it's just about perfect and the engineers who decided on that standard when the CD came to market knew what they were doing.

The frequency range of human hearing does cover all the way to 20 kHz, and maybe a tiny bit beyond especially for kids and teenagers. That says 40kHz minimum sampling rate, 44.1 is enough to cover the full range, give a tiny bit for the antialiasing filter rolloff band, and the exact number was chosen IIRC because it fit well into repurposing existing 80s video recorders for digital audio.

The dynamic range of human hearing from threshold of audibility to threshold of pain is slightly wider than the theoretical 96 dB of 16-bit audio, but with dithering the effective dynamic range can be > 105 dB. Of course most popular music only uses a tiny bit of that range, but movies and even classical full-orchestral music can use 60 dB and beyond, for which 10 bits wouldn't be adequate.