Riffing on what
@Willem posted while I was typing away...
I think we might need to hit reset on where this is going. There is a hard limit on human perception. Despite many subjective opinions, there is
little to gain in going beyond 16 bits 44.1kHz. Dogs and cats, of course, have a different perspective, though it would not apply to recorded music.
Check this out to see how stuff above 30-40kHz is white noise.
The numbers show high bitrate MP3 and AAC (320kbs and 256kbs respectively) will be fine for your music. Let’s pull a baseline from an industry that needs to get this right: broadcasting.
Here is a guide showing the bitrates you need with various formats to get transparent sound (perceptually CD quality from a CD original).
Anyway, back to humans.
Of course there may be a few outliers who perceive above 20kHz, but it won’t be by much, and it will drop off dramatically with age. Which is fine. There is no particular harm in collecting music at bit depths and sample rates similar to studio master recordings, but let’s not assert this impacts playback positively without detailed and comprehensive ABX testing being cited.
Note: I have a bunch of 24 bit 92kHz stuff lying around. I could get it so I got it. For fun. After all, this is our hobby