I just got an audio interface a little while back capable of 96khz recording
I suspect that it's not possible to tell the difference, but there might be some kind of strange unexpected audible artifacts that appear in music when its converted from 44.1 to an analogue signal, that you dont get if you convert 96 to analogue. . or something like that..
I'm not sure what exactly, but its possible that a 44.1khz signal put through D/As creates a lower frequency interference somehow... some kind of resonance in electronics components or something, who knows!
This reminds me also of Robert Henke (one of the guys who works on ableton live) talking about how all the major DAWs recently shifted to using internal procesing at 64bit instead of 32bit to give more headroom and lower possible signal-noise ratios etc..
He basically described that going above 32 bit is pointless (the amount of headroom you have is like 192db already with 32bit - in other words, enough to send you deaf in a very short time, with perfect clarity of sound.), its just a gimmick that people buy into - one DAW changed to 64 bit so tehy could advertise as being 64bit compared to all the other's which were 32 bit.
Technically, it is of absolutely no use whatsoever - and it wastes processing power. But once one DAW went 64 bit, all the others were forced to follow or else they would be perceived as being backwards or not as good.