I believe that I may have a little insight on what is happening here. . .
We are talking about different but related things here.
First let me address the SACD.
The SACD is an audio disc with about the same data density as a single layer DVD (~4.7Gb). All of that data space is used for music. What is all of that data being used for? Well, regular CD audio is recorded at a sample rate of 44.1kHz notice that this is roughly twice the highest human audible frequency (20kHz). The reason for this is based on digital sampling theory where your Nyquist Frequency is the highest frequency you will sample and it is half of the sampling frequency. The reason for this is because any frequency above your Nyquist Frequency will show up as aliasing (invalid data). Music is not a "digital phenomena" it is analog that is converted to digital. Remember that we are taking analog signal and making it discrete.
The bars in the image are the digital representation of the analog red curve. If we increase our sample rate (width of the bars) we get more closely approximate the curve. SACD's use a sample rate of 2822.4kHz (~64x greater than an audio cd). This means that the "bars" are 1/64th the size and they better fit the curve of the music making the music sound "more realistic" with a trade off of a larger file for the same song. Different people have different hearing capabilities so there are people (mostly with damaged hearing) that wouldn't be able to tell the difference between an audio CD and a SACD. Not to mention that there is a limiting factor where no higher sampling rate will give any noticible quality increase. There is a branch of science called "Psychophysics" that deals with the sensory abilities of humans that could probably answer what that limit is.
Now let's look at the 80kHz headphones.
The 80kHz is refering to the frequency response of the transducer (speaker in the headphone). All transducers have a frequency response. This is a measure of their response to a fixed amplitude at varying frequencies. Here is the frequency response for some headphones.
Notice that as the frequency increases, the response goes up and down along the curve. These peaks cause the headphones to boost frequencies in those ranges (know how some headphones have more bass or more treble. . .).
High Fidelity audiophile headphones will have a frequency response that is flat where the frequency response more closely resembles a horizontal line at 0dB. The 80kHz probably means that the frequency response drops off past -3dB at 80kHz.
Here is a graph of the frequency respone of a VERY nice headphone amplifier, the Grace m902 ($1600).
In summary, we aren't looking at the maximum frequency to be reproduced, but rather the frequency response of the transducer. With that said, cars are probably too noisy an environment to see all of the benefits of such a ridiculous high end system. Besides, don't you like the sound of your engine?
</GEEK>