I read that some recording studios were filtering to ~40 kHz, on the premise that the ultrasonics would generate audible intermods in the ear. Maybe it’s audiophile nonsense.
In any case, the 96 kHz sampling would yield an additional 3 dB dynamic range vs the 44 kHz sample rate.
I happen to have a small recording studio. I just looked up specs, my speakers will do 40khz, but my mics cut out past 20khz. I'd imagine even if I had a mic that could pick it up, audio drivers might also cut it out.
In any case, the 96 kHz sampling would yield an additional 3 dB dynamic range vs the 44 kHz sample rate.