Ok, its true most speakers has roll off frequency to 20K analog, you cannot hear much difference, only the hihats will be less digital sounding, more clean open sounding, especially high volumes, it sounds more natural like the original analog source.
Imagine a 20K sinewave on a 44K timeframe, that is horrible.
Also young people can hear higher frequencys then old persons.
Indeed : with processing CD quality is horrible.