There are different modes remember you can be thinking about this. One mode bringing signals in through your sound card and create sessions at either 44.1K and 96K. And perhaps rendering the 96K version down to 44.1K. I am not so sure there would be so little difference even in doing that. Many plugins and things will probably sound better at the higher sampling rate too.
The other mode is using your virtual instruments and playing and sequencing them. But when it comes to playing and performing on a virtual instrument there most certainly is a definite improvement working at 96K with some of them. Still after doing even more experiments with this I still prefer the 96K sound. I have become a bit hooked on it now. My next setup will most definitely be 96K and 24 bit all the way. Apple's Mac Pro will handle it all with ease though. The only way to do it. But you need a DAW that runs on a Mac.
I can see the advantages of working all at 96K and 24 bit right from the get go and just convert the final master down to 44.1K and 16 bit at the last minute. It always has been and still is the best and most professional way to produce quality audio. The lower latency is also going to reveal itself in the way it feels under the hands of a great player.
We can work at playback resolutions now more so all the way through the audio production process and get great results. But once you get used to working at higher resolutions I think you will agree it sounds better and feels different. We used to do it all with high end tape machines and vinyl was the playback medium at the end of that.
(vinyl is inferior as well compared to a big multitrack playing back at 30 ips) We can still do it in the all digital world too. Work at 96K 24 bit all the way and create our playback medium last in the chain. The good news is the playback medium is much better now. Why would working at a higher res not sound a little nicer like it always did. It does. But we can work at payback res now all the way from start to finish because many projects we do sound great that way and would hardly benefit from working at a higher res. But then other things certainly do, like playing and creating music with 'Prism'.
(Native Instruments Virtual synth and a very unusual one at that!) It is very obvious. Just listen to the two files in my first link posted above and I think you will agree.