> A CD is limited to 22khz, whereas vinyl is analogue and doesn't have this limit, digital files obviously can go up to ~96khz due to the 192khz sample rate achievable by some sound cards.

The only reason to sample at 96/192k is to make cheaper analog filter hardware. While technically vinyl can reproduce frequencies in excess of 50kHz, it has limits on amplitudes at high (audible) frequencies because of the physics of the needle and groove, especially on less-than-excellent cartridges. Nobody wants to listen to something with that much energy in the highest audible frequencies (16-20kHz) anyway, so it's a moot point.

There is absolutely no point in representing frequencies in excess of 22.05kHz. Truly exceptional (never documented) human ears might technically be capable of faintly hearing 23 or 24kHz tones, but that ability is likely to manifest and deteriorate over the course of (at most) a handful of contiguous years in their life and never return.

There is no difference between discrete signals sampled at 44.1kHz, and continuous signals, that has any bearing on human hearing. In addition, 14 bits is about enough to represent all discernible dynamic range in human hearing, 16 bits is more than enough. Vinyl has considerably less dynamic range than this. Any vinyl on any record player has poor performance for reproducing audible signals when compared to an about-average CD player. LP vinyl is an excellent final form of the phonograph, but a mere intermediate to poor form in all of audio reproduction, especially considering that CD is essentially perfect.