Found one source of 192/24 MQA, thanks to my dealer Pro Studio Master - Fleetwood Mac.

See example. Tempted to purchase just to test. Although some challenge as only supplies to US, used VPN to get past that.

Kevin

Main system: 271, Arcam 860, 5500, 5500HC, 8x 33s, OPPO 203, Xbox One S, AppleTV4K, Mac Mini, Sony VW760, Stewart cabaret screen, LG 850 HDR TV, Linn LP12, Itok, Klyde, SkyQ,
Broken! G68D, 598DP
System 2: 565, Marantz SR6011, HD621, 519, 5000, 5000C, Mission 770, Quad 405x2, xBox1, SkyHD, Apple TV. JVC HD950.
Panasonic BD, Toshiba HD-DVD.