I hate to bust the bubble, but we've been over and over this in the mic forum and it makes absolutely NO difference. I've argued myself the point that 24-bit 96khz sampling was better because of higher resolution and I was proved WRONG.
This is marketing hype by the people who make the hardware to get you to buy something new. They take advantage of public ignorance of scientific principles and use it against you so that you'll buy the "latest and greatest" product, abandoning something that was just fine in the first place. (maybe even superior to the new product.)
Read this whitepaper by Dan Lavry. It's a PDF file.
http://www.lavryengineering.com/documents/Sampling_Theory.pdf
There's some heavy math, but it proves that 16-bit 44.1khz contains all the information neccessary in audio sampling. It's based on Dr. Nyquist's analasis of audio waves. 96khz may actually make it worse.
The most important thing in capturing audio is the quality of the A/D converters.