We are very excited about his prospect. We are collaborating with a remastering company to make this happen. We are modding their A/D converter and have some of their earlier mastered CD's. Very good quality indeed.
The thing that makes this interesting is this is a way to play 24/96 mastered music directly from the computer, without upsampling. Hopefully, we will have some 24/96 tracks to play at CES (THE SHOW) in January.
The plan is that the remastering company will provide to customers data disks that contain 24/96 mastered data files (not playable on CD players). These are equivalent to "ripped" files, but at 24/96 resolution. The customer just copies these files to their music library, labels the tracks and then they can be played. Players, converter hardware and DAC's must be capable of 24/96. The disks may be expensive and require non-distribution agreements for obvious reasons.
Foobar2000, the Off-Ramp Turbo and many DAC's including Perpetual P-3A and Benchmark DAC-1 are capable of this.
We are also in the process of modding a CD writer to create superior quality CD duplicates. We will combine this with our CD anti-resonance coating as well as a cleaning process. We do not have a per CD price yet for this service, but probably will in Q1 of 2006. We hope to create a better CD than other rewriting services.