Might I shed some light on the matter?

I agree that for the most part, it's marketing BS and even if it's true, it's useless to musicians. However, in the field of creative sound design, extreme processing, like pitching something down over an octave, is not uncommon at all. If you pitch a sound down an octave, and it was samples at 44.1 khz, you are going to end up with a product that has absolutely nothing about 10khz. Another octave down and you are stuck with an upper limit of 5khz. That you are going to hear. Pitching a 96khz source down is still going to give you some high end (be it, a high end you would normally not hear, but still). when tuning down an octave (or slightly more).
As a sound designer, I'm very happy with 96khz, for some uses. My main sampling rate is 44.1khz though.