Dream Theater – New Album Coming Soon | Official Site
24/96 is useful in the studio because it allows more headroom to limit noise and prevent it from being a problem when many tracks are layered, and because it offers the highest resolution with which to apply digital effects to create a more realistic sound. However, for playback purposes the human ear receives no benefit since it can neither hear the additional higher frequencies, nor distinguish the enhanced dynamic range 24/96 provides. Surprisingly, CD quality 16/44.1 is mathematically perfect reproductions for our ears, and nothing more is required for playback and enjoyment.
In fact, attempting to playback 96 KHz on most audio systems will actually introduce distortion into the audible spectrum of the sound as it attempts to playback these inaudible frequencies. So many people are unknowingly giving themselves a worse listening experience by requesting 24/96 versions of songs.