That doesn’t sound right unless you’re running the tape at faster than usual speed. Even high quality reel to reel tape is usually running at a speed that tops out around 20KHz. There’s also no reason to record frequencies much higher than that unless you’re trying to record ultrasound. A 96KHz sampling rate can record sound up to 48KHz. Considering even the best human hearing can’t hear above about 24KHz, there’s no reason to use that for music. It’s only if you’re recording something not meant for human hearing, like stress fractures, electric noise, or bird song, that you’d use a recording with that sampling rate.