this is wrong. the first thing done before playing one of those files is running ithe audio through a low pass filter that removes any extra frequencies 192khz captures. because most speakers can't play them, and in fact would distort the rest of the sound (due to badly recreating them, resulting in aliasing).

192khz has a place, and it's called the recording studio. It's only useful when handling intermediate products in mixing and mastering. Once that is done, only the audible portion is needed. The inaudible stuff can either be removed beforehand, saving storage space, or distributed (as 192khz files) and your player will remove them for you before playback