You know, I like those Studer 24-track machines, but for $20 grand, 24 tracks just isn't enough.
Cyan, you know I worked in the audio industry, and I have heard 24 bit 96k many many times, compared to every other format out there. I heard it at tradeshows, in film post studios, and at manufacturer's test facilities. I have also heard 192 k off of a Pro Tools HD system. I would not lie to you and tell you there is not an audible difference to untrained ears... especially when the final output is DSD or DVD, and the consumer-end gear is extremely high-end. But in the systems I heard, there was a TON of monetary overhead required to reap the 96 k benefit. Most of these people were using high-end Amek consoles, Sony Oxford desks, or the equivalent. And their signal chains were ludicrous: for the entire price of my studio I couldn't have afforded the mic/cable/pre/compressor/1 channel of the desk/1 channel fo the recorder. We're talking *millions* of dollars of equipment to record 16 - 24 tracks.
Another thing you are not taking into account, is that when you go to 24/96, your track count/plugin processing power is going to be cut in half. Imagine your surprise when you get your new system, and you start recording at 24/96, and you aren't getting much more performance than you are with your current Celeron system. Maybe 8 more tracks and 12 more plugins. After a few listens to the horrifying results from munging your audio down from 24/96 to 44.1/16, I bet you are going to go for the power increase and forgo the gaudy marketing numbers.
I stand by what I said before: without a substantial investment, the project studio is not going to realize an audible difference between 24/44.1 and 24/96.