Misguided effort, compared to Bluetooth connection strength and codecs
They should settle for 48 kHz and 24 bits in consumer formats, which is more than enough even for wired listening, and instead direct the attention of consumers and device makers to the Bluetooth limitations.
(Even before the loudness race, 16 bits were just fine, but sure let's splurge. 44,1 kHz used to impact low-pass filtering, so 48 kHz is a reasonable upgrade.)