The question, is, should we avoid the potential for euphonics, for the sake of technical accuracy? Technical accuracy shuns ultrasonic modulation to audible frequency. That doesn't mean that some (or even a lot) of people won't like it, even if it is near impossible to control. Even allowing that as a creative control is warranted. I think on balance 24/96 makes sense, even if not technically warranted by current research.
So back to the ops question, Yes, 24/96, properly implemented appears to be all we need, and anything higher carries no benefit.