Hm, that's interesting. But it isn't really worth it, you're saying. Yeah?
What about recording at 24/96, anyway? Is it the best alternative even for people with non-top of the line equipment and software? I've been thinking about getting a 24/96 card, but I'm not convinced that artifacts wouldn't be added in the conversion process back to 16/44.1. Maybe it's not the same concept exactly, but I always heard artifacts back when I had a little portable Sony DAT recorder (the D8, I think it was called?), and I transfered 16/48 recordings to my computer at 16/44.1.
If you're using, say, the Delta Audiophile (or insert comparable "prosumer" card here) and Cakewalk Pro Audio, and recording at 24/96 for a 16/44.1 mixdown, is it just one step forward, two steps back?