Many Japanese digital music store provides hifi purchase up to 96kHz/24bit and I have many.
There are a number of places that allow you to purchase hi-res tracks up to DSD 256 (the highest I've seen) at ~11.2 Mbps (ww.21.no). However they charge exorbitant prices, on the order of $25 per album. In many cases you are wasting your money, as the original master may not be that good. To use a video analogy, if the original video was shot in VHS, a 4K or 8K version isn't going to be any better than the original VHS master.
http://www.soundandvision.com/content/hi-res-and-art-provenance#qZ24ocU8xFlG3vrw.97
https://www.wsj.com/articles/hi-res-audio-hijinx-why-only-some-albums-truly-rock-1425675329
There is a proposed Master Quality recording coding standard:
Master Quality Recording: A coding system devised by electronics and music industry trade groups to describe the provenance of digital music files for consumers, retailers and recording industry professionals. The four Master Quality categories include:
MQ-A: From an analog master source
MQ-C: From a CD master source (44.1-kHz/16-bit content)
MQ-D: From a DSD/DSF master source (typically 2.8- or 5.6-MHz/ 1-bit content). (DSF is a type of DSD master file.)
MQ-P: From a PCM master source 48-kHz/20 bit or higher (typically 96/24 or 192/24 content)
which would allow you to evaluate whether or not you get what you are paying for. Otherwise even on some of the best known (in U.S.) download sites, such as HDTracks, you just don't know what you are getting.
One place that is pretty solid is Linn Records:
http://www.linnrecords.com/index.aspx
where they make their own recordings and make sure that the end result is as close to the studio experience as is technically possible.