Again I type long winded responses, and again safari crashes and deletes all my work...
Ok, first let me reiterate that the majority of the benefit of 96 will be found in post an for those who record things other than dialog in the field.
For dialog only, yes there are benefits, but they are negligible.
Frequencies outside the range if human hearing interact with frequencies we can hear. We agree on this it seems. The results of these frequencies are not distortion as long as they are being accurately and naturally reproduced. This is no different than the combination of frequencies you can hear.
When it comes to 96, more samples and higher frequencies result it better quality more accurate processing and higher quality, more natural summing.
Better manipulation especially when it comes to things involving time. More samples = more stretch with fewer artifacts.
There is a big difference playing back a single track with extended frequency range and playing back 200 tracks all interacting with each other with an extended frequency range.
Could you up sample your location tracks to 96 from 48 to support a 96 work flow? Sure. But why not record at 96 with everything else?
It's very difficult to discuss these topics in text. I think a interactive real time video discussion is much more appropriate. If people are interested maybe we should make that happen.
Then we can easily have pictures and audio comparisons and so on...