I think we both may need to correct ourselves, seems studio goes upto 24/192
http://www.linnrecords.com/linn-formats.aspx
Excerpt from above
Studio Master files are lossless at various high sample rates, for example, 44.1KHz, 48KHz, 88.2KHz, 96KHz and 192KHz (check each title for actual details). The format will be dependent on the actual recording method we used originally. These files offer true studio quality and are far higher in quality than can be achieved on CD.
Where a 192KHz Studio Master is offered, this is the true recording master. Because the majority of soundcards and some media players are only capable of playing back at sample rates of up to 96KHz, we also make a 96KHz Studio Master available for these albums so all customers can still enjoy the benefits of hi-res sound.
Please note also that the 192KHz files are approximately twice the size of a 96KHz Studio Master and may consequently take up to twice as long to download.