There's a special irony to the fact that this high fidelity audio format is being promoted by Neil Young. Young's a rock musician. He's been around loud noises (e.g. rock concerts) most of his life. He's also 69 years old. Our ability to hear high frequencies decreases dramatically with age and exposure [1]. If anyone were able to discriminate 24/192 from 16/44.1, it sure as heck wouldn't be an elderly rock musician.
[1]: http://www.patient.co.uk/health/presbyacusis-hearing-loss-of...