DTS 96/24 is a peculiar little format. It's too big to ever become a common format on DVD-Video and really offers no advantages for film soundtracks (but distinct disadvantages for those without DTS 96/24 decoders: taking up twice the space with no sonic improvement). Its only really practical use is on DVD-Audio, where 96kHz reproduction can actually be utilised with 96kHz source material. Unfortunately, these discs tend to have actual lossless MLP/PCM soundtracks, making the DTS soundtracks essentially redundant.
The whole concept of a lossy format such as DTS reproducing ultra high frequencies is quite unusual in itself. The compression system used by DTS eliminates or reduces the quality of this information under normal circumstances to improve compression, using the premise that it isn't actually audible. Not to be cynical, but it seems like more of a marketing exercise than a format with a practical application.
Adam