given the interfaces available for OS9 users, it is more or less a dumb idea for people who are recording guitars and singers and the like.
unless you are using a hammerfall PCI, digidesign or mykerinos-based interface – and add an apogee clock – it is wise to stay on 44 Hz, because cheaper interfaces usually sound worse at 96 (not talking about 132 or 192).
it looks different when yu are using the computer to generate stuff which is then only digitally processed before it is going to be digitally audio mastered (including a proper anti alias and dithering). in this case using 192 kHz can make a big difference.