How does bit depth (dynamic range) and sample rate (frequency range) in the digital domain compare to the analog domain? I've been reading that professional analog tape has a frequency range of 10Hz ~ 30kHz(+) so to be able to emulate analog (which is what we're all striving for isn't it?), wouldn't you need to be recording in the digital domain at at least 88.2/24?
Where this logic goes off track is in the presumption that recording inaudible frequencies is actually beneficial.
They are all going to be filtered out at some point, whether it's during MP3 encoding, SRC to 44.1 for CDs, or simply due to the limitations of your playback system. And even if you do manage to turn 30KHz content into acoustical energy by playing 88.2KHz files through speakers equipped with ultrasonic transducers, you
still won't be able to physically hear it!
There is just one thing that higher sample rates
can accomplish: they relax the need for anti-aliasing measures within the signal chain. But there are other ways to do that which are far more efficient, such as oversampling within plugins that are prone to aliasing (e.g. limiters).