But 10kHz will have 4.41 samples taken of each of it's waveforms. Now look at the first waveform we drew. In that drawing we took 6 samples of the waveform and got an amplitude reading saying 0,2,2,0,2,2. imagine how inaccurate 4.41 samples are of a complex waveform. That is why digital high frequencies sound harsh!! The industry has constantly denied this factor and even gone to the extent of saying the hear can't distinguish between a square wave and a sine wave above 7kHz. Pigs Bum.
At a sampling rate of 96kHz you get 9.6 samples of a 10kHz wave and believe me, you can hear it.
In an article by Rupert Neve, I read recently, he said that we should aim for 24bit resolution and 192kHz sampling rate if we want to equal the quality of high quality analogue recording. We will get there. DVD is already up to 24 bit 96kHz sampling so we are on the way. But if your 16bit, 44.1kHz CD sounds bright, consider what makes it bright and you will see that it's a false bright created by the high frequencies sounding like square waves!!