Recording at 24bit @ 192kHz from a playback is just utter nonsense to do, but by all means if you believe in it, that’s fine, of course! 
Curious where you record from and what source the recording had?
If it’s a vinyl record, CD-quality settings are sufficient. That vinyl record most likely had a source master recorder with magnetic tape (Studer usually) and those had a noise floor of about -78dB. A turntable isn’t any better either. CD-quality 16bit @ 44kHz has a noise floor of -96dB, so sufficient for the task.
To circumvent the Nyquist frequency issue, you could go up to 48kHz.
Playback of the recording is fine as well, no need for high resolution: https://youtu.be/UqiBJbREUgU
Only if you are the producer of the master recording and want to store that audio signal digitally, then 24bit @ 192kHz might be a good idea.