That said, I do collect 24/96 recordings. I do it because in most cases the higher resolution/rate implies that the artist and recording engineers have put extra effort into making sure the mastering has been done right and with high quality.

A high quality master means everything.

Axiom M80s + QS8s + VP180 <-- Pioneer VSX-1120-K <-- Squeezebox Touch / XBox360 / Oppo BDP-93