So if a game has amazing graphics and plays in 4K natively, and it has native 7.1.4 Dolby Atmos at the same time, because I have a 4K TV but only stereo speaker, I should play the game at 720p on my 4K monitor so as to match my pleb stereo speaker setup? Oh my... the logic..
Please do not believe whatever random website you visit.
Video and audio are 2 different things.
We base it for whatever is the best output you can get from each hardware.
If your monitor can do 1080p only, then set it to the highest the monitor can go which is 1080p irregardless of how bad your graphics card is at handling games. Then you can set your game's internal resolution to 720p if your GPU is chugging along. Or just set to 1080p but lower the in-game graphics further. Whichever is suited for you.
Audio wise, if you buy a USB DAC that can handle 24bits, 48kHz when you turn on discreet 7.1 surround for higher fidelity audio and immersion, then why limit to just 16bits 32kHz in stereo? (just an example)
Take note, 32kHz divided by 2 is 16000Hz. Meaning you are missing the highs from 16001 to 20000Hz. As you know, the range of human hearing is 20-20000Hz.
So yes, technically, 44.1kHz (44100Hz) is more than enough for our range of human hearing since it fills up the entire spectrum. 16bits, 24bits, if your hardware can handle 24 bits, might as well go for that option.
Hope this bit of explanation will help you to understand that all you need to do is set your audio and video settings to leverage and take advantage of the capability of your hardware setup.