There is no point to distributing music in 24-bit/192kHz format.
I must say I get rather irritated when people spend time worrying about dubious 'tweaker' methods to improve their audio, when the most under-performing component of most people's sound equipment also has the lowest-hanging fruit: The room itself.<p>When people ask me where they should spend money to improve the quality of their hi-fi or home theater system, in nearly every case my response will be something like "get a thicker rug" or "put something on this wall to absorb sound reflections, even if it's just a bookshelf."<p>Beyond that, I'd tend to say something like "stop being so paranoid about what you think you can't hear, and enjoy the damn music."