While that is important to folks that do sampling in the analog domain, once you have actually captured the signal, digital techniques can easily do the rest and represent artifact-free 44.1 kHz audio with frequency response cut at 20 kHz. There are other reasons to prefer high sampling rates during processing, such as the reduction of artifacts due to bilinear transform and having free spectrum available for spectral expansion before aliasing occurs due to nonlinear effects. Not all applications need those things, though.
However, the idea of consumer-level 96 kHz audio (as opposed to 44.1 kHz audio) is pointless. It may sell some specialized, expensive equipment at high markup for people who are into that sort of thing, but there appear to be no practical improvements in the actual sound quality.