MQA part 1; Why 24 bit 192 kHz audio?

Why 192kHz 24 bit?
The new Master Quality Authenticated codec offers 192kHz/24 bit uncompressed audio in about the same space as a 44.1kHz/16 bit WAV file. That poses two questions: why 192kHz/24 bit and how can MQA be so efficient. In this part one the first question is answered. The second part will explain how MQA works. (English and Dutch subtitels - Nederlands ondertiteld)
For Part 2: https://youtu.be/T5o6XHVK2HACO9khE.
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Видео MQA part 1; Why 24 bit 192 kHz audio? канала The Hans Beekhuyzen Channel