The Logitech Transporter - Decoders: WAV, AIFF, MP3, WMA, FLAC with 24-bit resolution, and 44.1, 48, and 96 kHz sample rates
The Linn Klimax DS - File types supported: FLAC, WAV. Audio sample rates: 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176kHz, 192kHz. Word depths: 12–24 bits.
Also, I've seen that there are sites available that you can download hi-rez music from with Linn (up to 24bit 192KHz) being one of them.
I agree that if you're talking about Internet radio or CD quality then you don't need more than 16bit 44.1KHz but if your going to make a product that caters to the audiophile and is somewhat future proof then 24bit would seem to be the minimum.