well, this is the homerecording forum.
Most of us do not have the equipment or the ears to distinguish between a track at 96k and 44.1.
Now don't get me wrong, I always record in 24-bit, as there are some more apparent benefits than just simply raising the sampling frequency, although at the end of the day, its just a personal preference.
In my opinion, recording 96k vs. 44.1 is moot, but 16bit vs. 24 can be beneficial, depending on what you are doing and how you are doing it.
Just my 2 cents, and others may disagree, so try it for yourself and use your ears.