Yes - but why would anyone want to reproduce a sound at 96kHz! Not even dogs can hear that.
Since the CD sampling frequency of 44.1kHz captures all sounds audible by the human ear I really can't see how a higher sample frequency will make any difference.
AFAIK CD DACs don't do any 'interpolating' other than of course smooting the 'stair' shaped digital 'sound wave' into a smooth one. You could argue that with a higher sample rate there would be less 'smoothing out' to do, and you'd be right, but the eventual analog sound wave created wouldn't sound any different because any extra harmonics or fluctuations that a 192kHz sample rate would capture would necessarily be above 20kHz which we can't hear.
I haven't ever heard DVD-A or SACD. I'll believe it's better when I hear it.
Michael.