Well like cameras or video you have your resolution products. With audio 44.1 khz and 16 bit would be 22050 possible frequencies at 65K possible levels. A total resolution product number of frequency and levels of 22,050x65,536=1,445,068,800.
Then your 192khz 24 bit is good for 16,777,216x96,000=1.61x10 to the 12th power.
As doubling sample rates to 384 khz only doubles the resolution product. I think more bits is better. Adding just one bit gets you twice as much. Much more efficient way to expand the resolution product. 192/32 bit would give 8.25 x10 to the 14th power. Far more resolution product that way for just a few bits extra.
This evaluation of resolution also gives lie to the idea that DSD is high resolution. Only 50,000 different frequencies at one bit. Okay since one choice is 0 as well as one I'll be generous and say it is 50,000x2=100,000. Totally pathetic vs even redbook for resolution products.
So I think these increasingly high sample rates are really just marketing bull. They intend to sell everyone 192khz and in a few years it will all be 384 khz rates and you'll need to buy your recordings all over again. They need to make the jump directly to 32 bit and start working on 48 bit for now.
Yes, I know the above reasoning is ridiculous. But it makes more sense than plenty of marketing ads explaining benefits I have seen in many cases.