So apparently sonic stage can handle up to 96khz 24bit for wav files. But I don't know if the Atrac3 plus encoder keeps the 24bit dynamic range or reduces it down to
Zoom H6 24-Bit 96kHz WAV/MP3 Handy Audio Recorder w/USB Computer Interface - All Black - The Pro Audio Guys
ONN X5 Hi-Fi Professional Lossless Music Mp3 Player 8gb Mp4 Media Player Color silver white | Headphone Reviews and Discussion - Head-Fi.org
Zoom H6 24-Bit 96kHz WAV/MP3 Handy Audio Recorder w/USB Computer Interface - All Black - The Pro Audio Guys