There are plenty of free live 24/96 recordings on the LMA.  (I tried to
post a url, but cannot right now, but will soon.)  I definitely hear a
difference.  Of course, the comparison here needs to be between 24-bit
and 16-bit recordings of the same source: a 24-bit recording of a crappy
source isn't going to sound nearly as good as a 16-bit recording of a
well-mastered studio recording.

I've ordered a Transporter recently, so anything I've heard is based on
audio DVDs.  Can't wait for arrival! Got a great deal from Sound Science
via Audigon, even better than the Crutchfield deal (esp. since I already
have a Controller)


-- 
bzlrbi
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