House de Kris
Loud-n-Deep
It is not clear to me what the point is you're trying to make. Our ability to detect phases, arrival times and complex clues aren't necessarily limited by sampling rate alone. It is the combination of sampling rate and bit depth that give 44.1/16 its ability to have sub-nanosecond arrival time deltas and tiny fractional degree phase relationships. Both of which are way beyond human ability to discern. I think most studies conclude the smallest human detectable arrival time deltas is in the order of 5us. Huge by what CD audio can do.Just go with Double DSD and we can avoid this whole argument. 
My big issue is the presumption that 20kHz is the limit of human frequency response. This biological number is the foundation for Nyquist.
But it is based on a test of response to sine waves. I've long held that the human hearing system didn't evolve to detect sine waves but phases, arrival time deltas, and very complex clues about predators, mates, and meals. In other words, biologists are the weak link in digital audio.
None of the above deals with bit depth of course.