Very interesting but I suspect they are trying, as one commenter noted, to 'polish a turd'. The comments are also very interesting.

We need at least 24/192 mastering.  Then Apple can destroy the signal after that if they wish it for iTunes.

Most music is already digitally recorded at 24/96 and remastered to 16/44.1 for CD production. To ask for 24 bit recording is a bit (no pun intended) disingenuous as it was Apple themselves who created the situation by compressing those signals to accommodate the iPod. I disagree that hi-rez files are only needed for high end equipment. Just listen to an mp3 and lossless file on an iPod sometime. Big difference in sound quality even on those devices.