How come? Science. Human hearing frequency band extends at most , 22-24kHz (and the vast majority of adults far less). Thus sample rates beyond 44.1khz are for overcoming technical obstacles in DACs and ADC, not for hearing per se. Even Bob Stuart of Meridian agrees that those obstacles (which are likely not even audible) are overcome by the time you reach a 60kHz sample rate. So beyond that it is truly pointless. 88.2kHz -- the convenient, first multiple of 44.1 -- is more than sufficient to address even theoretical concerns.
Similarly, 24 bits has real utility during recording and processing, but for home delivery formats, not so much. (Though most our AVRs are going to convert audio to 24 bits anyway, to perform DSP). 16 bits with dither and noise shaping already gives us a dynamic range over 110dB. Try finding CDs, SACDs, DVD-As, BluRays,as well as supremely quiet home listening environments, that can take advantage of that.
In short, more bits and more samples than 88/24 are not going to get you closer to live sound.
I did not say there is no room for audio improvement. I said the situation is different from video, where resolution is still an issue. My point is that the improvements are not going to come from the equivalent of increasing video resolution. Real, as opposed to snake-oil, improvement in home audio, will come from better digital room/speaker correction, better room treatment , better loudspeakers. Improvement of the product we buy comes from better mixing and mastering. Chasing higher bit depths and sample rates is ridiculous in this day and age; it is sheer marketing.