Companies that serve the audiophile community test their recordings and equipment with devices that produce specs beyond what audiophiles should be able to perceive.
However, if recordings contain frequencies beyond the limit of human hearing, record companies that produce records for audiophiles feel that fact will be perceived positively by audiophiles and advertise it. Same for amps that advertise distortion numbers well below what we can perceive.
Audiophiles like their equipment overbuilt. So citing specs that are outside the bounds of human perception or need is not uncommon. Speakers that can handle power up to 500 watts when 100 watts will blow you out of the room is another example. Installing two dedicated 20 amp circuits for your stereo when it will never need that much power is another.
I’m not criticizing these practices, just using them as examples.