That is a very good question, and a very tough answer. Some downloads make a huge difference, and it ends up they were mastered and/or recorded at 24/192 in the first place (lots of Chesky stuff like Jimmy Cobb Jazz In The Key Of Blue....Soundkeeper recordings from Barry Diament, etc). But I wouldn't spend the extra on classic rock releases, for example. Getting to 24 bit is usually the biggest jump. There is no right answer, but I'd like to ehar from others. I can tell you that I love many of my 24/192 albums, but I'd guess that 50%+ of them I'd not be able to a/b blindly with their 24/96 download counterpart. The differences just aren't there on many of them.