I find something about all of this very fishy:
First of all the OP claims that you need Koss headphones specifically because they extend to 24 kHz. Let's ignore first the fact that there are dozens of transducers that extend to 100+ kHz, and that 24 kHz is child's play by today's standards. Here's a spectral analysis of the sound file created in Adobe Audition.
View attachment 30507
Notice how almost none of the sound aside from several momentary tones in the beginning exceed 20 kHz, nevermind 22.05 kHz. What exactly is the need for people to buy these Koss headphones?
Second of all, I read talk about the Koss headphones having titanium diaphragms or having some sort of unique EMF resonance blah blah blah yadda yadda yadda. Diaphragm material in headphones shouldn't really have any sort of implications for these set of purposes (although they do matter, beryllium and biodynamic diaphragms are all the craze in the audio world these days) and let's not even get started on the notion that headphone EMF is supposed to be remotely significant. So I guess if I used an electrostatic headphone these would have no effect since those run purely on static electricity huh? But they frequently extend to over 150khz so they would be good then? The lack of knowledge on basic electrical engineering here is astounding coming from someone who's supposed to have built a solar panel car.
Thirdly, how has no one, absolutely no one brought up the fact that many of these testimonials, if real, could be attributed to placebo? It's well documented that placebo happens to everyone and can operate in all sorts of manners (it can even happen to people fully aware that they're being subjected to a placebo), and I'm supposed to believe that this miracle cure isn't just a case of that?
Another point, why does this have to be done while sleeping? What sort of neurological function is supposed to be going on during sleep that makes it superior to use while waking? If this is supposed to repair damage to the inner ear how is sleep relevant to the equation?
Finally, I speak this as someone who operates a lot in music especially around experimental/noise music: this sound file is obnoxious. The high pitched tones are generally uncomfortable to listen to and the various monetary stops in the second section (the one beginning around the 16 minute mark in my spectral analysis) are jarring. I've heard countless noisy and harsh albums and live performances in my time and this is just generally unpleasant for me to listen to. How exactly is the general consumer, one without a background in harsh noises like mine, supposed to sleep to this?
I'm not going to talk at all about whatever conspiracy theories the OP seems to believe in. I'll let other people handle that.