When I had a chance to compare 24/96 on a Levinson 360S DAC to 24/192 on a dCS Elgar (using a dCS Purcell for the upsampling with both), I traded in the Levinson for the Elgar. Just to check, I tried the Elgar at 24/96, and there was almost as great a difference comparing the Elgar running at 24/96 to the Elgar at 24/192. The difference between the Levinson and Elgar at 24/96 on both would never have been enough to justify the trade-in.
