if you can hear all the way up to 20khz (and medically, almost no-one
above the age of 16 or so can), you might be able to hear phasing going
on in the filter on a 44kHz system that wouldn't be present on 96kHz.
but 16 yr olds probably aren't going to care so much anyway.

i can only hear up to about 17kHz now (i'm 30), and i totally can't
tell the difference.

the 16bit/24bit is a bit trickier. i use 24bit when recording my own
audio out of habit, but i've had sessions at 16bit by mistake and
didn't realise until i'd finished. i think the difference is probably
below the electrical noise floor on most equipment.

i'd say the room treatment, speakers, converters, and amp (in probably
that order, descending) are more important than srate/bitdepth in
audio.


-- 
dub3000

http://remaincalm.org
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