Owen Smith
2K Club - QQ Super Nova
I fail to understand the excitement about 192Kz. We can't hear that high, heck we can't hear high enough to really need 96Khz. If there is anything that high, you risk it distorting and creating inter modulation into the audio band. Is your entire playback chain good for audio to 96KHz (half the sampling rate). If not, feeding ultrasonics through it may well do more harm to the sound than good. I found this web page quite informative:
http://people.xiph.org/~xiphmont/demo/neil-young.html
http://people.xiph.org/~xiphmont/demo/neil-young.html