I've been doing this for a while now. I have also consulted with a lot of tapers about this issue. IMO, the answer is as Tim asked, if you have space to store 24/96 files, or even 24/48 files, then I woud transfer at that rate, downsample to 44.1 to be able to listen on CD or trade it.
My problem is I don't have a set up which would enable me to store very many HIGH res transfers, so I have done about half of my transfers @ 24/48, and the rest @ 16/44.1 just to make it easier on my chore load.
I use a ECHO Gina 24/96 from the analog into a G-4 with BIAS PEAK as my record/editing tool.
the UA-5 should work as the interface just fine.
Don't forget , that for optimal results your azimuth alignment on the playback Cassette deck should be able to be automatically adjustable or manually adjustable.