At a minimum, anything above 16/44.1 requires far more than just files: monitors, a treated room, listening position, DAC, etc... but most importantly - a trained ear. That last one is the most uncomfortable truth.
If you want to hear the difference between an audio file recorded at 44.1 and 88.2kHZ, then you need slow the audio playback down. Otherwise, a trained ear cannot physically hear the difference.
Are you, per chance, a dog posting on the internet? Since 44.1khz sample rate is already past the range of the human ear, regardless of training.