I don't often just hand out links to other stuff but today I stumbled on such a smorgasbord or digital audio goodness over on r/audioengineering that I just had to share it. Digital audio and sampling theory is deep stuff. What's more is that there's a lot of hogwash floating around out there on top of all that deep, dark theory. The link below brings you not one but three great opportunities to learn and discern what's for real and what's marketing.
Start out with the article on wired. The video takes about 30 minutes and it's one of the best I've seen for getting up to speed on the subject.
Then there's more reading if you click through. The article debunking some high sample rate mythology is a little hard to find so here it is.