well…it depends on what you consider a great product. Sonos makes a great soundbar, but I wouldnt use it for a HiFi system, so I dont know what your post is really trying to get at – who makes good stuff within their category, or who make the best stuff?

Hang on, are you sure youre not confusing this with sample rates? You absolutely cannot hear 44khz frequencies, but you can record at higher sample rates and, arguably, hear a difference in the amount of information being recorded (thats debatable, but much more realistic than hearing a frequency at 44khz or 96khz).