I've asked mastering pros at two major facilities (which I won't name but account for a large number 
of reissue masters from Sony and Warner/EMI) why they continue to work in 96/24 when there is demand 
for 192/24 downloads and theoretically the now readily-available output from higher-resolution ADC's 
would be "better" due to more information being present.

The answer I was given, from both places, is that most or all of their most-used digital tools work 
in 96/24 and not 192/24. Is this true? Still, today (late 2014)? Why?

I was surprised to learn that many DSP tools in Sony Soundforge don't work in 192/24, so I assume 
this is true of other pro-grade DSP plug-ins and programs and hardware.

-- Tom Fine