It's my standard response to this question, but nobody else has really mentioned it so I will.
For live recordings that generally suck anyway for one reason or another, above 48khz what difference does it make? Even if I could hear a difference at 24/96, so what if I hear in greater quality how much a room sucks, how much my location sucks, how much those loud people talking near my mics suck, how much my rig sucks, etc.
In the end, no matter what resolution you record at, the end result is still a crappy recording of a live show. I've got $5000 or more wrapped up in my gear, and I still think literally 100% of my recordings sound like shit compared to how I want them to sound.
For studio recordings where everything is controllable, I say go for the highest res possible.