This difference between 16-bit/44.1kHz audio and anything greater
than that has been tested (a lot… in double-blind tests) and we
have yet to find any human that can reliably notice that
difference. Bit depths greater than 16 bits and sample rates above
44.1kHz simply don’t matter as long as the data is converted
properly (and our ability to do that conversion has improved
substantially since those very first CDs were released at the dawn
of the digital music era).
Sounds like snake oil.