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If you use a lot of plugins, like waves ssl eq etc... plugs that add coralation etc., does it then make more sense to track at 96? For the plug has a more accurate signal to work with?
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Tracking and mixing at 96 kHz may sound better than doing so at 44.1 kHz, but not necessarily because you're working with a more accurate signal...whether the signal is more accurate or not depends a lot on the specific converters used, as has been pointed out several times in this thread already...but there certainly are processors that sound better at higher sampling rates than lower.
Still, that doesn't mean that 16/44.1 isn't entierly sufficient as a delivery format...I believe that it is as well, and while I wouldn't use words like "incontrovertable" myself I think the test mentioned certainly is a telling one. I still don't understand why everyone
wants higher-resolution formats to sound better. I
want 44.1 kHz to keep getting better and better, as it has done thus far...