Is there any information available as to what is the highest useful bit depth and sample rate for audio files above which there is no perceptible difference?
I assume that there is a limit above which there is no audible difference. Is that limit 24/192? Something above or below that?
Are there any research papers or tests results publicly available in that regard?
Anybody has any opinion on the subject?
1) Yes, there is.
2) The limit is below that.
3) Yes.
4) Perhaps you should ask for facts (blind test results) rather than opinions.
It's late Christmas Eve, and I don't want to look it up, but Google is your friend. I think that the bottom line is that there has never been a blind test that shows a difference between 256 mbps mp3s and the source. There's lots of opinions that there is a difference, but no blind tests.
There's a site that will send you some samples, and you can participate in the testing.
You can also set up your own test, if you use someone else to help make the tracks random. Rip the same well recorded song at different bit rates, with a good ripper & coder (EAC and LAME), and take a 15-20 second sample of each. Record them back in a random order on a regular audio cd, and rate the tracks.