N & F Label will sell you a glass CD for $830. Touted as completely transparent (unlike plastic), the sound quality can transmit near perfectly because of less cloudy interference for the laser. And glass is also far less likely to bend or warp in heat than its plastic bretheren.
But we're calling bullshit. First, there is no mention of any special, higher level of audio encoding than current CDs offer. And even if there were, why would we put these digital audio files onto glass to play them back? Why not just leave them on a hard drive or solid-state flashmedia?
Oh, and glass, yes, way to make the product out a completely indestructible material. Nothing can break, scratch or warp glass. Wait, that's why we invented plastic.