There is no system high-end enough to allow your ears to magically hear 96kHz, or even 48kHz. Unless you’re very young with golden ears it’s extremely doubtful that you can hear a 24kHz tone. It is absolutely snake oil.
Thanks, I really appreciate those references. There are still subtleties in a real world setup that may be missed in those explanations though. A bit depth of 16 would be enough if everything in the system from recording to speaker was working properly. But for example with digital volume control there is effectively a loss of bit depth. Starting with 24 bits might help here. This isn't necessary if you control the volume in the DAC and the DAC has a larger bit depth, but this doesn't always correspond to what exists and is convenient in every setup.
On the sampling side there is
quality scientific evidence that cd level sampling can lead to audible ringing. The theory here in that more room is needed for a gentler rolloff in filtering. 192 kHz is overkill but this might suggest that 96 makes sense.
https://people.xiph.org/~xiphmont/demo/neil-young.html is an overview by the creator of Ogg and Vorbis explaining exactly, scientifically, why these inflated sampling rates are snake oil.
https://m.youtube.com/watch?v=cIQ9IXSUzuM is a longer video by the same person that debunks a lot of digital audio myths.