Some suggestions, although they are mostly just in case no one can answer your question. I don't have a PS3, so I can't answer it.
1) DVD Audio supports 96 Khz 2 channel LPCM, so if the PS3 plays that, you just need some software to use to make a DVD Audio disc.
2) Let's be honest here. A few years ago, the PS3 was a big deal because it could be made to play stuff that the (at the time) media players wouldn't touch, but the PS3 is now pretty "old school" and left behind by the current generation of media players. The Western Digital HDTV media player plays FLAC. Does it play 96 Khz FLAC? I don't know, but if you want to tell me where I could get a sample, I'd be glad to test it for you.