I'll drop in a warning- a guy who gets cited a lot is Oohashi, who did some experiments which supposedly demonstrated that brain wave differences could be measured when bandwidth was extended past the canonical 20kHz. Unfortunately, not only were his controls questionable, several attempts by other groups to replicate his work showed null results. That doesn't stop hucksters with something to sell from citing it anyway...
Reality: if you're a musician, you're unlikely to be able to even hear 20kHz. So anything beyond a 44.1 is for bragging or marketing, not actual sound.
Reality: Very, very few mikes have frequency responses that go into the ultrasonic range being discussed. The two that I've reviewed which do are unsuitable for recording anyway because of their noise floor (engineering = tradeoffs).
Reality: There's no good experiment out there, none, zilch, nada, which supports audibility of increased sampling rates.
One other comment- the reason for using 30 ips for analog tape is extended headroom, lower distortion, and lower noise floor. 44.1 vs 48 vs 96 vs 192 doesn't address that at all. Analog tape is a bad, errrr, analogy.