Monitor Audio Gold GX200

What is the point of a FR up to 60KHz when CDA resolution is limited to 22k? If a DAC is set to steep roll off filter, then again, it makes this somewhat redundant. I know the argument is that extended responses mean that harmics can be acurately reproduced, even if the fundamental is above the limit of hearing it must mpact on the audible range, but if it aint there in the first place.....