Some feel there is a slight advantage of having quicker DACs with 44/16 CDs. The DACS don't struggle to convert the materials. If you never drive above 65, why buy a car that can go 120? Would a car that can only do 70 be as good?
I have a Rotel 985 which does not support 96/24 conversion. I have used DVD-A players with it, and own a SACD player. I also own several 96/24 discs. With DVD-A, SACD, and 96/24, I need to have the DVD player do the conversion, and pass the signal to my Rotel in analog.
I do not plan to replace my Rotel because it is not 96/24, but if I were in the market for a new pre/pro, I would buy one that is at least 96/24. It has better DACs.