Supposedly, the biggest advantage to 24/96 or 24/192 for that matter is the 24-bit data word, which allows a much lower noise floor, far more headroom during recording, and finer-grained loudness level tracking. To be honest I've never a difference between CDs and SACDs on my system, and I'm not sure the difference is audible. I have no doubt that for recording the extra headroom is a big advantage, but for playback I'm not convinced.
The higher sampling rates enable the use of less intrusive digital filtering circuits (better time-domain accuracy), which could make playback more accurate in the 20-20KHz bandpass, and maybe I just haven't heard the right equipment yet. Dinosaur that I am, I still haven't heard anything, from any source type or signal, that sounds better than my Levinson No39 CD player.
The higher sampling rates enable the use of less intrusive digital filtering circuits (better time-domain accuracy), which could make playback more accurate in the 20-20KHz bandpass, and maybe I just haven't heard the right equipment yet. Dinosaur that I am, I still haven't heard anything, from any source type or signal, that sounds better than my Levinson No39 CD player.