High res audio is marketing spiel. The proof is in the pudding. However, I'm hoping its OK.
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I don't call it marketing hype. I collect recordings at 24 bit depth when I have a choice. I can easily hear the diff on my home systems (Altec 19 clones). Dynamics are one thing that I hear missing on otherwise fine sounding systems in people's homes. I'll include a quote here from tweakheadz.com:
Bit Depth
Ok, this is the gospel according to Tweak! Use 24 bit for every recording if you have this feature. I was a believer for the past decade that 16 bit was the way to go and I have absolutely changed my mind. No matter of what you are recording this is true. If you have a nice mic, a very good preamp and a clean audio system and are recording highly dynamic instruments such as acoustic guitars, classical orchestras, acapella vocals, the difference will be there. But! Its not that 24 bits of data makes the sound better. It actually does not. What is does is give your audio more room to breathe in the numeric realm of digital audio. Remember, we are talking about numbers, calculations, not analog waveforms. With 24 bits of data demarcing your recording medium, its is possible to record extremely dynamic music, with very quiet soft passages and extraordinary loud passages. Quiet passages will be less likely struggling to stay above the noise floor on your system. One can record with no compression. You can record at lower levels, with more headroom. This ensures that the occasional peak is not truncated at the top and it will give converters some room the breathe. Because you are not pushing the limits of your bandwidth, your instruments will sound clearer, and the vocals may sound "cleaner", the song will mix better and there will be less noise. So its not that 24 bit recordings sound better. In fact they may sound just as bad or worse than 16 bit. But 24 bits gives the recordist a noise floor and headroom to create an excellent recording. Its a tool, and in the right hand, it can blow you away, audio wise.