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24/192 can be slightliy worse than 16/44 if your system cannot handle high frequencies well and you get nonlinearities anywhere in the signal chain. Then you can get intermodulation distortion from signals in the non audible range which could lie in the audible range. With 16/44 those signals are just not there and distortion disappears. From a theoretical standpoint, the best combination would be around 20 bit/50 kHz, this would be good enough for even very young listeners who might be able to hear up to 22 kHz and the dynamic range would be that of the very best microphones and converters.
Toggle Commented Jun 21, 2012 on The Great MP3 Bitrate Experiment at Coding Horror
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Jun 21, 2012