That's the first I hear/read of it. I will explore further (as I like to know what's out there). However, I think anyone would be hard pressed to blindly identify the difference between 176.4/24 and 88.2/24 (all other things being equal). In PCM, the bit depth is far more important than the sample rate (48/24, again all other things being equal, is better than 88.2/16--though I'm not aware of anything in that format except perhaps in upsampling CD players). Furthermore, with the quality of DACs and ADCs in much of today's gear (mid-fi and up), even after multiple conversions, hi-res still sounds better than standard res (again, all other things--rec. quality, etc.--being equal). Ultimately, we should all just get some hi-res audio gear and start spinning the tunes.