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Even my old ears can hear the improvement in 2496 and DSD in SACD discs. It is also clear that many enjoy the improvements in tape recording and playback from the increases in 7.5, 15, and 30 ips; in addition to LPs going from 33.3 to 45 rpm. Capturing more information is always better.
It is one thing to recreate a single tone sinewave with 16/44.1, but do do actual music with a wide range of frequencies, which may be adequate for some, there is proven results that a higher sample rate always captures more information more accurately.
I would also add that one must have an audio system capable of great accuracy and clarity to be able to discern the improvements, but it doesn't take $100K system to do it. Today's audio gear is excellent and affordable for anyone who cares about quality. I wish SACD had remained stronger in the market, but with USB DACS capable of DSD playback streams there are still many options out there.