I have seen it said that the usual cd is fully adequate for playback
wwhile the new formats allow the production folk higher headroom with
which to play. T he usual responce is that we can either hear 22k
plus material or that same interacts with lower freqs, which would be
noticed and less true to the original recorded signal. Here is an article
that explores this question:

http://world.std.com/~griesngr/intermod.ppt

It is a powerpoint file, but if one enters the url into google it has an
html version, minus the slides, which are in any case fully described in
the text. The short answer is, forget it, both reasons offered to think
above 22k is required are not supported in the experiment; based on
listening tests alone.