Sample rates definitely have their place in things like DSP and certain plugins though

It's a schiit modi. Measures VERY well and can support 96 so uhh.... Yeah

"if you're compare the same mix/master" how do you know it's the same mix and master? Because It has the same title and album cover?

When I am listening to the "same mix" on Spotify and Amazon music, yes, I CAN hear a significant difference. But that has nothing to do with them being in 96.

In a PROPERLY set up double blind test I doubt you will actually be able to tell the difference.

I used to think I could tell the difference between 44.1 and 96 until I compared them from the same source

The mix/master matters way more than resolution