Then CD is pointless since they are 44.1kHz ?

https://sound.stackexchange.com/questions/2...hing-at-44-1khz

High sampling rates does have some effect.

For hearing, it can be noticeable when used with EQ to bring out some of the frequency details.
I tried on lower sampling rates and the sound comes out muffled due to lack of resolution like attempting to enhance a pixelated censor image.

Other than hearing for ears, sound does have effect on other senses when it makes your skin prickle/crawl, hair raising sensations or stomach thump on frequencies below or above human hearing range.

Done the test using Koss KSC-75 ear clips connected to my 15 years old AthlonX64 PC's front panel without using any EQ settings.

Got 4 out of 6 correct, which is not by guessing.

I could hear the wideness echo of the soundstage and less muffled instruments on the uncompressed WAV files compared to the other 2 samples, except for the 2 songs I got wrong by actually guessing due to the loudness of the music that drowns out these mentioned effects.