The only way to really answer your question is to do a direct comparison audition of both units. While the 24/192 offers a theoretical advantage over 24/96 due to the greater data rate, that is only part of the performance equation in a CD player. There are other factors which will have substantial impact on the audio quality, such as the transport itself, the size and quality of the power supply, the quality of the DAC's, jitter control, etc. Higher data rates without comparable improvements in the other performance factors won't matter much -- so, take a test drive and trust your ears!
