What is the actual advantage over 96 kHz for listening? I get 24-bit, that’s adding dynamic range, but 192 kHz seems well beyond any acoustic device’s resolving power in terms of resolution and way overkill if it’s about high range sounds as most middle-aged people tend to cap out around 13–15 kHz. 192 is very useful for sound design but why is it good for listening?
24 bits is good for mastering that’s it. The fact that audio is saved as 24 bits just adds a tiny bit of precision but for mastering it prevents errors when changing the sound.
I cannot tell the difference between 16 bit and 24 bit recordings from a high quality master. Most DACs can only get 14-15 bits of real data from a source file. The best DACs can get 22.
Sampling rate, on the other hand makes a big difference. Though human hearing tops out at 20 kHz for a majority of the young population, Shannon-Nyquist theorem says you need double the frequency rate to accurately sample a signal. However, our senses can perceive the effects of ultrasound up to 50 kHz. So in that case it would seem 96 kHz ought to be enough.
But, PCM encoding is a mathematical model of sound waves. And models are imperfect descriptions of the real world. While your standard Redbook Audio format of 44.1 KHz at 16 bits is a good enough format to archive your sound, you will have to depend on your DAC to have filtering and upsampling to reconstruct the sound wave perfectly. The folks who master a recording use high end DACs and recorders to capture that sound. But consumer level DACs won’t use high quality parts to reconstruct the original wave form. So either people get high end audio circuits or you throw more data so that the math of reconstructing the analog wave form is far more accurate. And that’s why 192 kHz is a useful format. You can use a cheap DAC and get a more accurate analog signal. It’s like going from CRT to LCD.
In practical terms, when using a nice DAC and midrange headphones, a high resolution lossless file will give you more spacing around the instruments, more clarity of the instruments, and also dynamic range. It does that by default without relying on the skill of the person who mastered the sound track. This is very easy to tell when using good equipment.
On 2 channel speakers, high resolution files at 192 kHz can do things like place objects in a very solid location, like vocals in the very center and not smeared over the left and right channels. If you were to use 96 kHz and below you lose a lot of temporal information, even if the sound is apparently the same. That centered vocal now appears to be a wide blob that seems to be in the center but you can hear it left and right too.
So that’s why high resolution files exist. Because it really does sound better.
Fortunately, the red book standard is also great. Mono HomePod sounds a lot clearer and defined when lossless became a thing. Before lossless many of my rock songs can sound a bit sludgy with AAC but lossless made a good speaker into a great speaker.