I didn't do 24/88, I did 24/44, because I'm not a bat. I do it sometimes for the theoretical advantage, but in the field resources are scarce, so I didn't capture data I didn't need. Bit depth I needed, higher frequencies than 22k I didn't.
It's theoretically possible in dac designs with no brickwall filter at 22khz (most have them) you might hear a difference, but I doubt it. But you're really not going to hear anything 96db below the loudest point recorded unless you're playing that loudest point recorded at 120dB.