Probably very little! You are increasing the resolution mainly at the high frequency end @ 96KHz, so less filtering is required, but I doubt you would be able to discern the difference between the 2 in a blind test.
In essence, more samples means more detail and you need to be sampling at a minimum of twice the highest frequency - hence 44.1KHz for CD with a stated bandwidth of 20Hz - 22KHz and 48KHz to give that additional guard band and to reduce the "brick wall" filter necessary to remove digital artefacts.
Higher bit lengths gives greater dynamic range. 16 bit is better than most analogue sources can manage, while 24 bit exceeds the dynamic range of human hearing. Most digital processing used in recording and live sound uses 32 bit floating point internally, so that it does not add noise during processing, but A/Ds, D/As and transmission is normally 24 bit.