Optimistic opinion: This is the sort of thing that could potentially bring us next level realism in spatial effects. One application would be uber high resolution game audio, where the game engine simulates real world physics in order to increase the level of immersion. Processing power to take advantage would be effing enormous though.
Realistic opinion: Digital audio is already only an approximation of a physical sound pressure wave, so the ability to increase the resolution of the actual sound wave offers zero benefit since we can’t even perfectly match what we’ve been working with. (Kinda like if a painter can’t paint to a high enough resolution to fool anyone that they’re actually looking out a window, what help is the knowledge of how photons behave?). As for my idea with using it for spatial fx, the ability to record sound at this high resolution to use as a reverb impulse and then actually process it just aint happening anytime soon; if at all.
And even if we could, those changes are so tiny that it’s unlikely that we could even perceive any kind of difference. To use another analogy, being able to work on a phonon level would offer the tiniest fractional increase in perceived benefit compared to listening to WAV over FLAC.