I don't think I've heard of anyone doing it at 96, but I've seen 24b 48k and I think it is a good idea.
I'd say part of it depends on if you are dealing with the master tape, and how good it sounds.
Personally, I don't think about the downsample issue, why do it? Think to the future....I know there is already talk of true HD-AUDIO coming out.
http://www.dvdfile.com/index.php?opt...5086&Itemid=11
If I was transfering I'd do it at 24b and 48k, if you are dealing with he master tape. Then let someone else do the lossy 16b 44.1 transfer if they want it on CD.
As for low gens, unless the masters are non-existant, I wouldn't worry about making that high of a quality copy.
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