I know about nyquest, do you? 192kHz sampling rate means the highest tone representable is 96kHz, which is roughly 80kHz more then what the average human can actually (still) perceive.
For audio-postprocessing, I might be convinced that there is a benefit of raising the sampling frequency that high, but for pure hi-fi consumers? No way. This is snakeoil.
That's an unconvincing argument because the presence of ultrasonic sounds can affect human perception. It is just not perceptible via the exact same mechanism that ordinary sound is.
The argument you should be going with is that the speakers and headphones that people will be playing the music on doesn't do ultrasonic sound.
For audio-postprocessing, I might be convinced that there is a benefit of raising the sampling frequency that high, but for pure hi-fi consumers? No way. This is snakeoil.