There might be, but I don't think there's any clear indication of that in their press release. It is possible, I suppose, that they would have one tier that's redbook plus 24/28 plus Atmos, and then a second higher tier that adds on some 24/96 ad 24/192 tracks. But that seems like an awfully strange way to set up tiers.
In addition, the Apple Music home page has already been updated with all the newly added lossless, Atmos etc services, and all the subscription options and prices are listed there. The notion that they would be adding a special, 2nd tier that only adds 96k and 192k sample rate files, and that they would not say that, and that there would be no price listing for such a tier on their otherwise-updated web site, and that their press release would mention 192k as an option under the leading of "Lossless" which they are shouting from the rooftops comes at no extra cost, but 192k really would be an extra cost, but they are not providing a footnote to say that, even though their press release and web page have a combined total of 12 footnotes with other explanatory details, seems far fetched.
So my opinion - which certainly could turn out to be wrong! - is that the "up to 24/48 and for audiophiles up to 24/192" was more about simplifying the language in the press release (and not giving the wrong impression that anything close to the full 75M tracks will be available beyond 48k), than signaling a 2nd tier. But as
@Jimbob54 notes, time will tell.