Do we really need anything greater than 24/96? Opinions?

It's really difficult to compare resolutions with different masterings, delivery methods, sources, etc. I have hundreds of HI-rez files (dsd, hi bit rate PCM, etc). I have to say that even 24/44 is probably revealing the best a recording has to offer. Obviously, recording formats, methods, etc all play a huge role. I'm not talking preferred sources like vinyl, sacd, etc. I'm talking about the recordings themselves. 

Plus, I really think the recording (studio-mastering) means more to sound quality than the actual output format/resolution. I've heard excellent recorded/mastered recordings sound killer on iTunes streaming and CD. 

Opinions?