Because he thinks he can hear the difference at 192Khz! I wonder why he thinks he can hear the difference? Is it because he is switching and doing any AB testing
himself. You have given no details under what conditions you are supposed to hear the difference.
I have done experiments such as this before except in a controlled AB blind test environment
(with expert listeners) and no one could pick any such sampling rate differences. I have even compared a very high quality analog source to a
44.1 / 16 bit bottleneck and still no one could hear the difference.
It has been written by experts that in fact the higher sampling rates are not as good as they say. The highest sampling rate that is actually required is about 60KHz so really 44.1 or 48 would easily be fine.
Concentrate on good compositional skills, performance, capture etc. These are far more important than sampling rates. In fact the sampling rate is the least important aspect of the recording process. I wonder what your music is like. If your music is boring no sampling rate is going to improve it. If it is fantastic, then even at 44.1 it is still going to sound fantastic!
The extra data generated is totally unnecessary and remember all your plug-ins and everything are working way harder and for what, some imaginary improvement.
If you are recording classical music I still say the differences will be very hard to pick. Bit depth is a much more important parameter. 24 Bit being the best option in many cases.
The LP64 is a nice EQ and you are on the right track there. Although it may glitch it is still a very nice and transparent EQ.