Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Talk of 24/96 and 24/196 is all academic, though. Aside from studio music recordings, nothing is recorded at that fidelity. In the future, we might see some music releases with 24/96 DTS-HD MA or 24/96 TrueHD, but that's about it.
All modern movies are mixed at 24/48.
yes , but how great would a 96/24 Blue Man Group concert be? :)