While you cannot hear a 30 kHz tone, the presence of those ultrasonic frequencies affects the time domain and the phase relationship between harmonics. When your DAC filters out high-frequency noise, a lower sample rate (44.1) requires a steep, damaging "brick wall" filter that causes pre-ringing (audible as a "smear").
One of These Nights is the Eagles’ fourth studio album, marking their transition from country-rock to more ambitious, arena-ready rock. This 1975 release includes the chart-topping title track, the disco-inflected “One of These Nights” and the enduring classic “Lyin’ Eyes.” Eagles - One Of These Nights -1975- -FLAC- 88