I downloaded the Eric Clapton song I Looked Away from the album Layla and Other Assorted Love Songs from HDTracks which is supposed to be 96/24. I ran it trough the spectrum analyzer in iZotope RX and here is what I found:
That gentle curve up and then down from 20kHz to 48kHz looks like an artifact of noise shaping. It certainly doesn’t look like musical content.
This view appears to show no musical content above 20kHz.
Anyone think differently?