I don't and never have. Since 90% or so of my recording involves sample libraries recorded in 24-bit, 44.1 and synthesizers, I've never felt the need to increase file size a lot for little, if any, sonic gain.
Remember, the overall impact of a recording is based on many factors:
1. Quality of the composition
2. Quality of the performance and/or sequencing depth
3. Quality of the musical instruments
4. Quality and placement of the microphone(s) if recording vocals or acoustic instruments
5. Quality of the AD converters (I think this is more important than bumping up the sample rate to 96)
6. Quality of the mix
7. Quality of the post-processing/mastering
8. Quality and attentiveness of the listener (no control over this, but it is a factor)
Some people say they can hear the difference between 44.1 and 96. Perhaps, in some cases there is more "air" as the listener might be sensing more smoothness in the higher harmonics. A Grammy-winning colleague I know says he doesn't think 96khz is worth using for recording, but good or archiving purposes.
Jerry
www.jerrygerber.com/symphony9.htm