Manic,
HiFi companies cannot make user interfaces, as we have seen from Linn and Naim's efforts.
Linn have taken the better approach though, whereas Naim have taken some ordinary PC components and constructed a very expensive and average-sounding Windows computer.
24/192 isn't actually audible. 16/44 is just about good enough, and even 24/96 is overkill. An excellent white paper was written about this by Dan Lavry, and blind testing from the Audio Critic confirm it too.
The reason why these high-res tracks sound so fantastic is because much greater effort has been put into the initial recording, IMO. I was listening to some 24/96 music played from HD Tracks last night, played on my Mac Mini.
The Mac cost a few hundred pounds and for me offers interfaces far in excess of what a tiny cottage HiFi company can muster.
Plug the Mac into a DAC of choice and that's as good as the source can be. Something from the professional ranges not much over £500 is what you need spend.
There are far greater problems later on in the chain. For example, underpowered amplifiers, and passive loudspeakers.
Try some studio monitors; you'll be shocked at the sound for the pound.