Listen to a 20kHz sine wave. We are all probably actually don't hear that. Now listen to a 20kHz square wave. And they sound different. Why do they sound different if we can't hear above 20 kHz? You shouldn't be able to hear their components - overtones. I think that there is a much more in a supersonic realm that we don't perceive as a sound. But it have an effect on us.
In any digital recording there are a weird effects going on all the time. I'm going to ruin your life because once you become aware of that artifacts in digital recording you can never unhear them. You know - they will always annoying you. What are they do to you? If you do a pcm style hi-res recording all the day you will get tired and sick of hearing stuff. On the next day you do one with a dsd - you will go home after and say ok, I want to listen this again.
It doesn't sound better but it does feel better.