@icedquinn
To answer your original question, no. On the contrary, if the audio equipment isn't high grade, you could get audio distortions at 96-192khz that you wouldn't get if you downsampled your audio to 48khz like a reasonable person.
@icedquinn
It won't. It literally can't. Human hearing doesn't go over 21-22khz. To perfectly reproduce any sound at any frequency you need a sampling rate double that frequency. So to perfectly reproduce everything a human could ever hear, you're perfectly fine with 44.1khz sampling rate. A 92khz sampling rate would be able to reproduce sounds at 48khz frequency. But there's nothing even close to that range that humans can hear, even IF you actually had music instruments that went that high.
Basically any music flac file at 192hkz will have a whole lot of nothing above the 44 khz mark.