You can absolutely hear the difference between 44.1 and 96 kHz sample rate. Even with typical reproduction filters on the output, sampling at 44.1 kHz prevents you from accurately preserving e.g. a sine tone at above ~6 kHz, and that's even without taking into account all the aliasing problems you're facing when the samples don't align with with the peaks of this or that tone. 44.1 kHz is "good enough", but it's not accurate, and you can definitely tell the difference.
As for anything beyond 16 bits amplitude on line level, no, you cannot hear a difference. For such a low-voltage signal the resolution at 16 bits is so fine that it already drowns in all the natural noise and THD in the cables, in the amplifier, in your speakers/headphones etc.
As for anything beyond 16 bits amplitude on line level, no, you cannot hear a difference. For such a low-voltage signal the resolution at 16 bits is so fine that it already drowns in all the natural noise and THD in the cables, in the amplifier, in your speakers/headphones etc.