The benefits of 24-bits and 96kHz come clear when you mix and use reverbs. Difference is audible between 24-bit 96kHz mix and 16-bit 44,1kHz mix. When mixing with 24-bits and 96kHz you avoid the aliasing that happens on 16-bit 44,1kHz mix.

On a single audio file it's almost impossible to hear the difference between those two formats.

"On a single audio file it's almost impossible to hear the difference between those two formats."

Without question, too much salt in your ears pirate. Given a decent playback system and environment, not budget soundcards and mixers in a noisy home studio, you will hear the light.

That's true. That what almost impossible means. Still the only practical use for the high resolution is mixing and effecting since you're going to release your track on a CD anyway.