IRQs higher than 15 are, on modern/recent motherboards, the result of support for the IO-APIC. The IO Asynchronous Programmable Interrupt Controller. These are real IRQs that can only be addressed through the ACPI or MPS HALs for Windows NT, Windows 2000 and Windows XP (of course other non-MS multiprocessor supporting OSes can address the IO-APIC as well). Normally the IO-APIC extends IRQs out to 24 or 48. Multiprocessor motherboards may provide more.
Windows 2000 and Windows XP can provide virtual IRQ support for up to 255 though, which is slightly different to IO-APIC. If the IO-APIC is not in use, all of your devices usually end up on IRQ9 or IRQ11. If the IO-APIC is in use, you will see devices on IRQs higher than 15. Obviously, using the IO-APIC is faster than virtual IRQ support.