I am a fan of high resolution audio but I honestly do not see the sense in using a 192kHz sample rate as it is actually more likely to degrade your audio than it is to improve it, depending on the source. For example of you are coming off tape you are actually going to cause problems with things like biasing frequencies and unless you use a properly configured LPF you could very well alias these down from a spike to something larger & a lot nastier in the audible range.
96kHz is fine, and so is 48kHz too (the old argument about 96k not being resampled correctly to 44.1kHz is long since a dead issue with a decent SRC such as R8Brain Pro or Saracen or WaveLab’s Crystal Resampler) and they do sound different to me although I would not say one ios going to be always better than the other - it depends on the project.
But in all honesty, why bother with 192?