Of course this is reasonable.  But if you want another viewpoint read
this thread:
http://forums.slimdevices.com/showthread.php?101940-24-192-vs-24-96-files-on-Transporter

Use a good converter such as the SoX component on foobar2000.  Remember,
reducing wordlength requires dither and if you decide to ABX the
originals to the down-rezzed files be sure to level-match them using
ReplayGain.


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