There's just no market for this
You've got the set of people who own a bluray player
A subset of those being the people that own a bluray player that isn't just a playstation or an xbox (fan noise from these devices is going to negate any theoretical audio improvement)
A subset of those being people who have their bluray connected to an audio system that isn't just the TV
A subset of those being people who listen to music at all
A subset of those being people who believe that they can tell the difference between music at 24/96 and a CD.
You see the music industry thinks that the reason people bought DVDs over videos was because they were better quality. This isn't true, the main reason for DVDs becoming popular was that you didn't have to rewind them. Same with CDs, they were smaller than vinyl and unlike tapes they didn't get chewed up. Bluray audio is worse than CD for most people, can't play it in the car, can't put it on your iPod, costs more.