"Unfortunately, there is no point to distributing music in 24-bit/192kHz format. Its playback fidelity is slightly inferior to 16/44.1 or 16/48, and it takes up 6 times the space.

There are a few real problems with the audio quality and 'experience' of digitally distributed music today. 24/192 solves none of them. While everyone fixates on 24/192 as a magic bullet, we're not going to see any actual improvement."

Also, extremely relevant: This video on sampling theory, digital waveforms, and stairsteps.

All of this is presented in a way that you don't need to learn all the math behind it. It's a great read.