I have Linn Akurate gear capable of 24/192 playback. But I don't buy hi-res anymore. Two reasons: Firstly I was becoming slowly convinced that my favourite recordings were not always 24/96 or higher and secondly because I came across this article which is so obviously based on solid scientific knowledge that it is impossible to ignore:
Once you get to the point about TVs that omit x-rays not giving you a better picture and also that emitting stuff above the audible range may actually create intermodulation artefacts in the audible range (why should your tweeters maintain linearity at that kind of frequency?) then you realize that hi-res audio is a con and that well mastered, uncompressed, 16/44 CD audio is more than good enough.