While it is possible to get "good" results with converters optimized to operate at sample rates higher than 96kHz; this does not "prove" that higher sample rates do not come without a cost. The unfortunate fact that, by design, a multi-bit sigma delta converter optimized to operate at 192kHz (or higher) cannot also be optimized to operate at 96kHz makes it nearly impossible to make a meaningful comparison of the effects of changing ONLY the sample rate via listening tests. Other factors such as differences in analog circuitry, jitter in conversion clocking, or even PC board layout can have a s