As long as the format is compatible with CD players and PC drives, they can try anything they want, because it's only a very small fraction of users interested in the hi-rez part.
For stereo content (reissues), the easiest solution would be to release CD+DVD sets (like Neil Young did), the DVD having 24/96 PCM sound. No new hardware would be required to benefit from the higher resolution. The hi-rez signal could be output to an external DAC, or the DVD be ripped to 24/96 FLAC files for a music server. That would be the most flexible audiophile format for stereo releases.
An alternative would be to offer the hi-rez FLAC files for download only, so people can copy them directly on their music servers, and those who prefer to play DVDs can burn them to a DVD-R. Given the small market for hi-rez content, downloads would involve less commercial risk than pressing discs.
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