Short high frequency bursts like cymbals will suffer the most of distortion.Kijanki, this one is for you: here is a wonderful thread showing frequency spectrum of various brand of cymbals: http://www.drummerworld.com/forums/showthread.php?t=66957
The top quarter of the thread shows some really very good spectra of various cymbals. You can see that by 40KHz the spectrum has died down to 30-40dB SPL. The major part of a cymbal crash freq content is in the 20-20K range & the content falling off rapidly thereafter. I agree there is content beyong 20KHz but atleast 30dB by the time you hit 30KHz.
So, one could make the case for a 96KHz sampling rate wherein all the freq content upto 48KHz would be included. This sounds reasonable. At 48KHz the analog filter spec becomes reasonable too. Looks like it's a win-win situation....