Generally rme is thought to have the best a/d/a converters. Also their cards and aardvarks(among others) have a dsp proceesor in them to effectively eliminate latency(1.5 ms). But the combo of an rme soundcard and their a/d/a converters is a bit pricey(though cheaper than apogee's). I'm sure either a layla 24 or delta 1010 will suit your needs. In choosing between the two I'd look into wich one is more current in regards to writing their drivers. Ive heard bad thengs about midiman regarding that. Another consideration is that the delta 1010 can be gotten for less money than
the layla 24.
From what ive heard opinions tend to lean towards the layla (wich doesnt mean ALL that much). Aardvark also does good work.
-The delta 1010 is nice, the delta 44, and 66 arent as nice because their a/d/a converters are on the soundcard; theyre still pretty darned good considering what was around in years past and their price.
Also bear in mind as far as 96khz is concerned, the human ear cant even hear as far as 46 khz from my understanding...
As for what audio programs sound better most of the cubase bashing ive heard of comes from audio jocks who use their pt 24 mix to measure and compare penis length and width(and havent actually used it in years, cubase that is). Really each of these programs delivers its own unique way of working. In addition each audio engine does have its own unique characteristics. One thing to consider is plug ins. While vst has all the cheap plug ins it does not have the best ones. There is no wave's,mcdsp, or bombfactory for vst. In the past ive been skeptical of cakewalk, but with sonar they may have come of age. Logic is also sharp as is nuendo, and vegas. I use pro tools and like working with it on
my digi 001.
Another thing to remember is that even the best 24-bit converters are actually doing 22 bits(or less) a/d conversion. The companies that design and manufacture the soundcards dont actually make the converters, they all buy them from the same companies.