Thanks for your response to my post.
The time code to digital sound synching is a digression, but an interesting one!
It's not strictly correct to say that the analogue waveform of a recordings at different sample rates will be the same. If the recording has sufficiently high frequency information then that will show up in the analogue waveform converted from the higher sample rate recording.
Given the range of human hearing and the frequency range of musical instruments, some debate whether higher sample rates are needed but others will argue that frequencies above 20 Khz can be perceived even if they cannot be "heard".
But that's whole other debate.