I mean why do you think 96 and even 192 are such a thing in high-end studios? You wouldn't find a decent studio recording at 48k. I hate to say it but that's kind of a consumer sample rate. The excuse is double-blind tests and null tests.
The first time it came home to me was in 1994 when I was mixing, wth engineer Mark Wilsher, who became the head sound engineer for all of the LOTR movies. We mixed on his and Stephan Jarvis' gear in Hyde Studios SF. Three days at 96s. Highest quality converters of the day. Amazing three-dimensional sound quality. We were starting to master. I went to the bathroom and returned. Everything had changed. No more 3D. Flat. shitty. WHAT HAPPENED??????
"Oh, I was hoping you maybe wouldn't notice. We just went from 96 to 44.1." Hadn't even gone to 16 bit yet. That was my first experience. I didn't see that coming. He never told me it was coming. But I now know it when it's there and not.