Not quite sure what that means. If you use a 192 kHz sampe rate, 75% of the bits are wasted. 24 bits is also overkill - have you come across a commercial recording (or domestic listening room) with a noise floor low enough to allow eve a 96 dB dynamic range?
It's not too hard to find a domestic listening room at night where your breathing is by far the loudest sound, I am in such a room right now. As for recording...