true 24/96 digital output

in many of these threads, use of dvd or cd player / changers as transports are discussed, but it doesn't seem anyone has addressed the advantages of true 24/96 output. i've read that cheap pioneer dvd players have 24/96 digital output. is this advantageous in use as a transport? if your software is a regular cd, it's likely recored at a lower rate, so is the advantage only limited to certain software? this is, of course, assuming an outboard dac that desinged for a true 24/96 signal...