96 is a waste of bandwidth, 48 has the slight advantage of the anti alias filter being a bit higher out of the audio freq range but there is the downside of having to sample rate convert later which can be worse. So I just stick with 44.
The above only apply to tracking anyways, if it's all internally generated then there's nothing to gain with higher rates (if plugins need to be operating at higher rates they should be upsampled internally, not through a system wide sample rate setting).
Mixing & Mastering - Sample Rate
Linear Mode
