The last couple of generations of converters have gotten a lot better, so 192kHz today is likely to sound cleaner and smoother than it did ten years ago, where there was a good chance the clock was quite jittery.
Personally I don't think it's worth the extra bandwidth for playback, but I can understand why some people might want it.
Generally all of these "debates" come down to people who think math > circuitry. All real designs are imperfect trade-offs. They all have issues, and arguing as if converters are perfect when they never are, and the imperfections can be benched objectively, is... not very scientific.