[JFreak]

Unless your interface records up to 40kHz at 96k all it does is move nonlinearities of a realworld system to higher frequencies that are cut off later. In which case going from 96 to 192 only has a placebo effect. Different story if recording via your interface actually stores frequencies up to 80kHz when recording 192k

Again if it sounds better for you just go for it. I can tell that most interfaces benefit from 96k recording (and the src to 48k for mixing) but 192k is just overkill if the track ks limited to 20kHz frequencies. IMO of course