There is a good point about recording and editing being done at higher bit depths and sampling rates, that have to do with clipping and the ease of high frequency recording. For example if you record at just 16 bits and need to adjust gain digitally when editing the track by 30 dB's, the noise floor is going to be at least -66 dB, which someone is possibly going to hear. If you recorded at 24 bits, your quantization noise is still inaudible at below -100 dB. This means that you can set the gain a bit lower when recording, to prevent clipping, and not have to deal with unnecessary quantization noise should you need to push levels later on even by a lot.I thought that the main reason to use 24-bit or 32-bit floating point was for recording to prevent clipping, same thing with a higher sampling rate; so you can more accurately sample down the audio to commonly used formats (the whole idea that more data is never a bad thing when it comes to conversion later.) I had read something, I'm not sure if it's true, that using higher sampling rates can result in harmonic distortion outside of the audible range, but I'm not sure if I buy that. I do have some 96Khz/24-bit content and the fidelity is fantastic, but in reality, if it were sampled down, I would probably not notice a difference. The real difference is that it's 5.1 (6 channel,) and lossless, which makes for a great sounding track.
For consumption though (as is the case with the aptX lossless), it does not make sense at all to deliver at higher than CD quality. Surround is of course good if you like it, and lossless a mandatory thing IMO.