When you change that in your audio driver I think you are actually setting the sampling rate that the card will upsample to. Most people prefer the sound to be upsampled to 24 bit 192k but not all.
A high resolution audio file that is native 24 bit 192k will sound even better.
You can download some free samples.
https://hifiduino.wordpress.com/free-hi-res-music/
If you want to audition the difference in sound between the same music in different bit and sampling rates you would want to change playback to the native resolution in your playback software so you would not be upsampling the file.