Everyone's debating the value of 24-bit music downloads, but the implicit assumption in most discussions is that 24 bits will sound at least a little better than the current 16-bit tracks. I call BS.
Until the music industry abandons the loudness war, the music will sound just as miserable regardless of the number of bits used. Give me 24-bit recordings with the full dynamic range and then we'll talk. Until then, save yourself the effort.