A lot of the 24/96 files people are raving about are from remastered sources; then they try to compare them to the original masters in 16 bit. That is not a fair comparison.
I have yet to read or experience any human being being able to distinguish between 24/96 and a normal 16 bit Flac (or wav, PCM) in clinical trials, providing the original source material was identical in both instances.
Basically, the 24/96 is a marketing ploy to get people to re-purchase material they already have. It’s the oldest marketing gimmick on earth. Trying to convince people that it has to be better because there are more “bits” there. Again, I have yet to see any data to support their claim.
But, if you want to shell out your hard earned money on something that “makes you feel better”; go right ahead…it’s your money, not mine.