If this was posted in Computer Recording, you may get better responses...
44.1K to 96K is an example of up sampling, used mostly to allegedly make for "smoother D/A" and, hell, maybe it does.
There are many variables so direct comparisons are sparse.
Quantization at 16 bits can be either increased in "volume" (normalized?) to 24 bits, with the lower 8 bits containing no data, or
interpolated to 24 bits, if you have the software that does it. (Wavelab?)
Please see:
http://www.24bitfaq.orgBeyond that, if you can bend Dan Heend's ear for a minute, he can give you better insights.
Dan does stop in to this board from time to time.
He's a very bright and helpful guy.
We're lucky to have him in the community.
If it's really got your goad, try a post on laptop-tapers or 24bit yahoo groups.
Also, Gordon Gidluck could be a good source.