New to this

So like what is the highest format music can be? The highest ive seen is 24 bit by 192 hz on apple music. I have usb player pro so I think I can achieve that with a dac and a good pair of iems. But I was curious, is there formats higher than that? What is the highest? Can you even really tell the difference? If so how do you achieve that? I have like a good pair or iems i think they were 200 usd, forgot the name. Either way i think the highest that android can go up to is 24 bit by 192 hz. Just seeing what top tier is like and how insane it can get with iems.