This is a common misconception about how digital sampling works. The analog waveform produced by sampling at 44.1 kHz and 43.2 kHz are
identical, except the 44.1 kHz waveform contains some slightly higher frequencies in the 21.6-22.05 kHz range. As those frequencies are beyond what any human can hear (except maybe some newborn babies), the two analog waveforms will sound identical.
People make this mistake because they think digital means the waveform is a stairstep pattern. And since a stairstep looks very different from a smooth analog waveform, it must sound different. But it is not a stairstep. it is a series of infinitely-short samples at intervals in time. When you convert that digital sound sample back to analog, there is mathematically only one smooth analog waveform (within the frequency limit) which passes through all the infinitely-short measured digital samples. And the analog sound waveform the digital sample produces is
identical to the original analog waveform.
This is a rather long video, but it explains it graphically, and demonstrates it using real digital sampling equipment and an analog oscilloscope. (The A/D and D/A part is the first 9 minutes of the video.)
https/www.youtube.com/watch?v=cIQ9IXSUzuM