I cannot find the actual article because I can't browse his site with my web browser (that's a non-issue. I'm using Lynx right now). But, the person who wrote a good paper on why 192khz is unnecesary and may even be worse than 96khz is named "Dan Lavry." Do a search on his name and the topic from google and the paper should come up if you're curious to read some geeky engineer jargon.