Does 24/96 make a difference

I am assembling a high resolution PC Audio system. Of couse I will use FLAC. Audioengr (Emprical Audio) believes that using Secret Rabbit Code to upsample 44.1 Redbook to 96KHz results in improved sound, even better than upsampling in the DAC.

I would like to use the wireless Squeezebox and have it modified by Red Wine or Bolder. However, it only supports 24bit/48Khz. To use 24/96 I would have to spend a lot more on a USB solution and likely have a PC in the listening room, which I want to avoid.

Could anyone comment on their experience using SRC? Is it really worth the trouble?
I actually loaded the software yesterday and have been changing back and forth. To me the 24/96 has better spacial qualities and a larger soundstage, while the 16/44 has more body to voices and instruments. The other very important thing to mention is I have been busy burning my favorite vinyl at 24/96 and that is just incredible! We continue to buy new equipment and software to listen to sacd or dvd audio, and neither sound anywhere as good as vinyl to digital transfers IMHO. My advice is don't paint yourself into a corner with digital. There will be a lot of products and downloads in the near future that will be at higher sample rates. Just my 2 cents.