with 96khz If you use monotonic filter in ADC&DAC the difference with 48khz&brikwall filter will be hugeThat is, if you did a double blind test with two signals, one encoded/decoded at 48kHz, and the other at 96 kHz you wouldn't be able to tell the difference.
DSDDoes any one know of an economical way of recording audio and play back at extremely high sample rate (MHz)