24/192 no sense. 18(20)/60 would be perfect for digital recording but it is not standard, and the music industry uses 24/88 or 24/96. Meanwhile it's more better than 16/44 due to the PCM with higher fq (88,2 and 96 kHz) allows to use slow roll-off filter and to avoid a "ringing" effect which is well known for CD playback