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The new Mboxes are in fact significantly better sounding. I haven't seen one person who's used them say they're not.
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96khz will certainly improve the sound (ie. mbox2 to mbox3) but as for the difference between mbox2 mini and mbox3 mini I think not as they both stick at 48khz. The quality of mic will make more of a difference but their spec is pretty much the same.....