Audio geeks can you distinctively tell the difference between recording at 24 bit/44 kHz as opposed to 24 bit/96 kHz and 192 kHz?

of course I can.

Take any higher quality recording you have and resample it with one of the many audio tools to the sampling rates you list or more. Realplayer has a conversion tool.

Put on some headphones (not earbuds), or rip it to a CD/DVD and play it out a reasonable audio system.

Take a blind sound test then to have fun if you want.

Between 44.1kHz or 48kHz bump up to 96kHz…very much so. 96kHz to 192kHz, not so much. Difference in my opinion is a marked increase in the natural “depth” of sound, especially in recordings of acoustic instruments. Between 16-bit and 24-bit, definitely, you hear reverb tails differently as they decay. Any 32-bit plug-ins process far better with 24-bit source material. The additional bits allow for more accurate floating-point calculations, and it translates to more headroom, more depth, more accurate detailing, and a lower noise floor. 24/48 is most common for digital video, but my audio for music production always use 24/96. Links, I’ll have to check in the morning.