Ok, so now answer the question without esoteric nonsense. Next you'll be telling me your $500 custom speaker cables make a difference. I'll grant you 96khz, just because why not. But 192khz is absurd.
It's not absurd, actually. If your particular DACs are 192khz native (such as in most Denon recievers), they will have a better shot of quality conversion if you feed them their "native" signal. Any lower-resolution signal is resampled up to 192khz. If it is an even multiple of 24, it will be a perfect conversion, so 96 and 48 khz signals pass through un-molested.
Mastering plays a bigger factor in the sound, but I do have a DVD-Audio/SACD player, and you can listen to stereo tracks on a hybrid SACD that sound considerably better than the CD layer on the same disc, with the same mastering.
You can do the same with a DVD-Audio disc. There are some that are so poorly recorded to begin with that it will not matter, but some recordings are more open and alive with more resolution. It's only as good as the weakest link in the chain, though, so if you have cheap DACs, you'll never hear a difference. If you have a bad recording, or bad mastering, or a bad amp, or bad speakers, you might not be able to hear anything.
Really all that is required is a dynamic and frequency range that exceeds that of a person's ability to identify. In theory, that's about 18-19 bit and around 60khz.
If you need to carry 1 gallon of water and you have a 1 gallon bucket, you would in theory be able to take it all in one trip. The problem is that reality is dirty, and so you probably want a bigger bucket, to give yourself some margin.