The use of 96khz for data streaming from the timecode, allow DVS to have much data to determine position and energy, so this give an accurate view of the position in the TC and a more realistic feeling : more data, more precision.
THIS IS DONE TO THE INPUTS !!! between the vynil and the DVS.
But the audio engine remain the same as usual. So you can't have a better sound.
It's like having sport supension on a car and telling your car is more powerful : it's not !!!
You're just faster in curves (better feeling and body control) but your engine is still the same : no more power made.
If you can't see what mean, take pics like an example.
If you have a pictures that is 320*240 on your PC, and resize it to 1024*768, what happen ???
Why ?
The dot/pixel added in the pics are interpolated from other points/pixels, that are close to this empty spot, then the spot is filled with this 'average' value.
So this is not resampling/oversampling, it doesn't affect outputs. Don't forget too, that more data mean more power for processing.