Some music files are available with a 192kHz/24-bit format.
You need an audio player that can deal with such files. I used to write my own with a customized version of the OS, but that is another story.
And then you need a D/A converter, capable of handling 192kHz/24-bit streams, to fully enjoy the high quality of the music. But, are you not tempted to use such nice D/A converters for your Software Defined Radio as well?