I wouldn't personally be able to tell the difference... not me or anyone else I think.
However, the higher sample rate exists for a reason and that is downsampling (=the Nyquist theorem) where you'd record program material and process it through outboard gear (and record it back), which basically halves the sample rate and bit depth.
There's also a technology called DSD (Direct Stream Digital) available in Merging Technologies Pyramix consoles for example which is about 10 times more accurate than any of the digital media listed here, which in return allows for even more editing capabilities for engineers (or how should I know, I haven't used one.. I'm doing fine with my small project studio) but it doesn't really offer anything exciting for end-users since the final products are still printed in 16bit/44,1kHz which is CD quality.
SACD's are another story but I haven't heard of anyone who has a player that's capable of playing back those.
This is just me but I believe that the most digital artifacts reside in the high register of the spectrum and some DAW's/sequencers audio engines can affect those (there's been a discussion on the subject on djforums).. it could be a psychological thing too. I think it has something to do with the layout and color scheme of the software..
EDIT : It's not really a problem in todays EDM for example.. there's usually so much going on that you won't be able to distinguish the artifacts. Some recordings with material that has an unusually wide dynamic range (I've recorded a choir in a church once..) could possibly reveal those artifacts.
EDIT 2 : I think it's because the audio engine takes (stores) the same amount of samples whether the signal is 30Hz or 20kHz.. 20kHz is 20 000 cycles per second which is apparently more dense in the time domain than it's 30Hz counterpart so from a full wave period you got a different amount of samples for the extreme ends and the 30Hz has more of them, which makes me think why there is no "frequency dependant" audio engine (or is there?)
EDIT 3 : I found a wikipedia article on something called "
adaptive bitrate streaming" but it's in hebrew.