[Bob Olhsson]

The reason the major labels archive to 192 is to preserve the tape bias signal that can be used to remove wow and flutter.

You don't want filters that allow flat response to 40 or 80k You want gentle filters that start rolling off at 20 k with minimal ringing. The point is to reduce distortion including filter ringing. People having hearing damage such as guitar shredders are far more sensitive to ringing than people with pristine hearing. Most of us pro recordist types are somewhere in between.