Mytek Digital Stereo 96 ADC (VER.7/sep 2010) - Manual (Page 13)

and must not be used for critical projects downsampling. Some such as
Faulkner Downsampler (http://www.audiosignal.co.uk/freeware.html)
provide excellent results for 88.2>44.1 but don't work for 96k. 88.2k is
also easier to upsample to DSD.
96k sample rate, has in our opinion, a marginally better perceived sound
quality than 88.2k but the difference is very small and difficult to
perceive for most people. If the record is going to be mixed in analog
domain, 96k might be a desirable choice for tracking.
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