Just trolling around and found this article.
http://people.xiph.org/~xiphmont/demo/neil-young.html
"Unfortunately, there is no point to distributing music in 24-bit/192kHz format. Its playback fidelity is slightly inferior to 16/44.1 or 16/48, and it takes up 6 times the space."
Something about ultrasonics of 192khz format creating more distortion than 44.1 or 48.
Discuss.