Do we really need anything greater than 24/96? Opinions?

It's really difficult to compare resolutions with different masterings, delivery methods, sources, etc. I have hundreds of HI-rez files (dsd, hi bit rate PCM, etc). I have to say that even 24/44 is probably revealing the best a recording has to offer. Obviously, recording formats, methods, etc all play a huge role. I'm not talking preferred sources like vinyl, sacd, etc. I'm talking about the recordings themselves. 

Plus, I really think the recording (studio-mastering) means more to sound quality than the actual output format/resolution. I've heard excellent recorded/mastered recordings sound killer on iTunes streaming and CD. 


Some of my favorite sounding albums have been HDCD.  “Wrecking Ball” by Emmylou Harris and “Sea Change” by Beck are two that come to mind.  Amazing music and excellent recordings!
16/44 or 24/96 HDCD through a well sorted R2R multibit dac, is a hard act to beat, I've never heard it done.

Cheers George 
Yes, you need 92k/24bit. 192k/24bit would be even better, better with an R2R DAC. Or go with DSD 2.8Mhz/1bit sigma-delta DAC.
No we don't. 20/88 would be more than sufficient. 16/44.1 when played on the right DAC still sounds awesome.
Abraxalito , I agree though my suggestion a few comments back was ignored , lol , regarding Tonian Labs recordings which are by far the most realistic sounding percussion recordings I’ve heard to date ,
Hi-res streaming , DVD audio , HDCD and what have you , ive listened to countless excellent recordings, with some of the very best talked about in audio media and online that come close to Tonian labs 16/44 recordings but so far no equals .
Borrow or buy a copy and listen for yourself.