i'm not an expert in audio but from my understanding there is not much advantage in sampling audio signals with frequency higher than nyquist (2x Highest frequency you would like to record), you will not gain from it.
However when you measuring RF signals (IF or Baseband after down-converting it) you would like to filter the replicas of he desired signal replicated at the sampling frequency (fs, 2xfs, 3xfs etc.). For the nyquist sampling this will fall into Adjacent channel and will required a very good filter, linearity and Phase Noise for your system (complicates everything). In this case it is better to use oversampling.
RS