I recently put an M-Audio "Audophile" 24/96 capable PCI sound card into my desktop PC. To try it out, I downloaded a 5.1 mix of 1 Ghosts I and 18 Ghosts II, as well as FLACs of the tracks in standard 16/44 for comparison.
For output, I used a Sony Minisystem and a pair of Sennheiser something-or-others closed-back headphones (crap! I've misplaced their precise model number. I'll edit it in later). The cans are pretty good, mid-level consumer ones.
I could not audibly detect a difference between the two bit/sample rates. I tried playback in VLC and foobar2000, both on Windows 7, and I double-checked that the M-Audio control panel was configured to output at 24/96.
I was under the impression that the higher sample/bitrate tracks were supposed to be easily noticeably different, as oppose to e.g. high-bitrate MP3 vs FLAC and such, which is much harder to discern.
Which is more likely: my ears aren't good enough, my output devices aren't good enough, or my machine is misconfigured? Or is Ghosts I-IV not a good listen test?