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Monty from Xiph/Mozilla wrote a great article about why 24-bit/192kHz format (which is what Neil Young's Pono delivers) makes no sense:

Good article, but irrelevant. This is about lossless vs 320kbps mp3, not 24/192k vs 16/44.1k

Well, it's the next frontier in digital audio for those who claim to have golden ears.