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Mar11-11, 02:44 AM
The effect on the sound of games will be negligible. What you hear will depend mostly on the quality of your speakers or headphones. The audio in most computer games is processed so it "sounds loud" when played through poor quality speakers, not so it is an accurate reproduction of anything.
The main benefit of high sample rates like 192kHz is if want to use your computer to record high quality sounds. The electrical noise energy generated by the microphones, amplifiers, etc will be spread over the whole frequency range up to 192KHz when the analog signal is converted to digital. All the noise energy between 20KHz and 192 Khz can then be filtered out digitally, which reduces the audible noise level by a factor of about 10 times.
The amount of computing power to process audio is very small compared with video, so I wouldn't worry about high sample rates affecting the overall performance of your PC for gaming.
So you're saying that the only things which benefits most from a 192KHz sample rate is output (microphone and recording) and extremely high-grade speakers? Otherwise the difference is not noticeable.