no, my point is that 96kHz is absolutely useless. you can't hear it. there is NOTHING in the air (PA recording) that makes use of it.
garranteed, i'd bet my stereo on it...that you couldn't pick out 24/96 from 24/48 or 24/44.1 in a blind test.
thats all.
Having had the ability to do 96kHz, and doing it for a few years..., that was my final conclusion. YMMV I suppose. If you are convinced that you can hear the difference and that it is worth throwing money at it...., then knock yourself out.
I say a nice upsampling DAC does just as good.