1. Except it's not a fact at all. It's an oversimplification at best, a fool's errand at worst.
2. It's also irrelevant, as MUSICAL benefits are all that matter, and aside from a modest latency benefit which oh 99% of all music produced won't notice one way or the other, recording at 96 offers no benefit, never mind even higher rates.
But hey, it's your delusion. Enjoy.