Well, in theory with a 96 kHz samples per second recording you get 96/2 = 48000 Hz upper frequency limit, in practice with the pre AD brickwall filters about 45 kHz upper limit. But, like I tried to point out, as practically all microphones, ALL reproducers and ALL HUMANS cut off at around 20000 Hz at the latest, there is no use, point, need nor any sense trying to record something that does not even enter the recording chain. And if it enters, does not get out. And, if by some freak phenomenon, would get out, only bats would hear it.
There is no additional benefits to recording at 96 kHz sampling rate exept higher cut off limit. It does not reveal any "hidden detail" or "unveil" the sound. Just that also the frequences we can not hear can be recorded (if the mic were good enough, and it is not).
---------
Against stupidity and ignorance the Gods themselves contend in vain.