There is a big difference.
But the main advantage is gained in the recording process,recording and mixing.
The smooth and warm sound that our recordings are famous for,is to a great deal thanks to 24/96.
We have experimented with different formats at our studio and found that 24/96 was the best sounding format for our purposes.
But once we have finished recording,we found that you can down sample to even mp3 format and the sound quality is still pretty good,and that is not the case with a file recorded in 16 /44, in our experience.
I suggest you get hold of an originally recorded file of 24/96,not an up sample.
This is probably where the root of the misconception lies,in all these older recordings that have somehow magically been transformed to 24/96 or 24/192.
I have some horrible remasters in my CD collection.I.e."Ella and Louis,''is a great sounding LP, but the 24 bit CD remaster I have, is horrible.
(It now lives it's life in my 83 year old mothers car stereo,and there the added smile curve has a purpose,the car,and the stereo in it,is from '92)