What hi res file is better 96/24 or 192/16 ?

If it were me downloading I would go for the 24 bit solution as I would rather have 24 than 16 bit. 24gives a better dynamic range (all things being equal )than 16 bit. Also remember if this is a download then there is a good chance the 24 bit signal has not had much active processing done to it and will likely sound better than the 16 bit. Why don’t you download both and see what one sounds the best albeit that your equiptment has the resolution to pick up on the differences.

HAHA, well I never even thought of actually listening. DOH!!  Yes, my system it is capable of playing either one. Thanks!

Going purely by information density per sample: 

96 x 2^24  is two orders of magnitude more than 192 x 2^16

That is, more than 100x more data. I'd pick the former. 

Best,

E