Phonograph records tend to top out around 20,000 Hz. It's limited by groove and stylus size. CDs top out around 21KHz.
There's some audiophile content on Blu-Ray disks encoded at 24-bit/192 kHz, intended for people who subscribe to The Absolute Sound.[1]
(Typical TAS review: "Their Crystal Cable Infinity power cords markedly lower background noise; increase resolution, density of tone color, and dynamic contrast; and add a more substantial third dimension to images." US$34,000 for a 2 meter AC power cable.)
There's some audiophile content on Blu-Ray disks encoded at 24-bit/192 kHz, intended for people who subscribe to The Absolute Sound.[1]
(Typical TAS review: "Their Crystal Cable Infinity power cords markedly lower background noise; increase resolution, density of tone color, and dynamic contrast; and add a more substantial third dimension to images." US$34,000 for a 2 meter AC power cable.)
[1] https://www.theabsolutesound.com
[1]