Even at 192khz the spectrogram only shows up to about 20khz. (Same for all in spectral domain)
If you are talking about the Nyquist Theorem, where higher sample rates can represent higher frequencies of sound, then they probably just decided that humans can’t hear higher than 20k.
It is a technical tool. At 192 khz it can handle audio signals up to 96khz. And I want to know if there is anything there. It can cause problems or it might be something fun to transpose down to something that I can hear. But I does not matter for what I use it, cubase is supposed to handle high sample rates.