I'm pretty sure my Panasonic RA60 says its 24/96 on the stereo tracks. I couldn't find anything on the cover or the book that gives the specs. I'll double check in a bit.
Well I've double checked and it appears to be 24/96. All in indications are that my player can recognize 24/192, but its saying American Beauty is 24/96 for stereo and multi-chanel.