My thinking is on my X3 with only one card slot and a current limit of 120 GB I would rather have two albums at 24/48 than one album at 24/96. I'm not sure I can tell the difference between 24/48 and 24/96. I'm sure lots of people think they can. On my computer where I have endless terrabytes of storage the 24/96 files live happily. But on my portable device I am fine with 16/44.1 FLAC. I used to be fine with LAME encoded Extreme Mode MP3. Not anymore. Ya know?
I get the reason why people think 24/96 is better. I just think a lot of those people are fooling themselves. Thankfully our X3 X5 players take care of us both. :)
I agree that in a situation that I would ran out of space on my device I would prefer to have 48khz files and all my music instead of 96khz files and incomplete collection. But I'm still far away from 120gb limit of the X3 so I'm just fine with 96khz files (most of my collection is 16/44.1 cd rips but I choose 24/96 if I have the option)