It is baffling to me that people even talk about 24/192. There are such vast differences in audio quality related to speakers, loudness, amplifier, mastering, and EQ, before you even get to the source format.
For some reason people seem to latch on to the format thing, before being able to make judgements about the more important factors.
It doesn't end there. For most people, I strongly suspect moving around your furniture would affect your sound reproduction more than changing your equipment.
I have no source either, but I'd bet a very small sum of somebody else's dollars that "most people" in the US, at least, listen to most of their music in the car.
"I do think in the domestic environment, the people that have sufficient equipment don’t pay enough attention to room acoustics. The pro audio guy will prioritize room acoustics and do the necessary treatments to make the room sound right. The hi-fi world attaches less importance to room acoustics, and prioritizes equipment; they are looking more at brand names and reputation."
For some reason people seem to latch on to the format thing, before being able to make judgements about the more important factors.