You'll need an exceptional good clock to start with, and all other equipment needs to align to that clock. Then all plugins/processing you use needs to be in the same 24/192 domain, otherwise your signal is reduced to the limit of that plugin/processing and all previous efforts are lost.
Most music producers use samples, most are 16/44, so what's the point to try to get that to 24/192, filling the signal with zero's..
If a piece of music is in very rare occasion truly 24/192 then the listener who downloaded the track still needs a exceptional good clock (that are both expensive and hard to find) to playback without signal reduction.
IMAO 24/192 is just a marketing thing for audiophiles that don't really understand the implications. 24/96 should be a reasonable limit for now, although personally I think 24/48 is enough for very high quality audio.