Let me first say this: This 24/96 track from Linn is an excellent recording, certainly well worth a buy!
But what most folks at Hydrogenaudio.org are interested in is mainly the question wether the 24/96 storage format is able to make an audible difference vs. Redbook, when all rules of proper mastering have been followed.
As the samples have been provided by Linn, objective comparison is not possible, mainly due to clipping (and maybe also because of aspects Axon has touched). When you set your output sample rate to 96kHz Linn's Redbook sample cannot be SRC'ed at high quality without clipping. This will produce audible differences that are not caused by limitations of the 16/44.1 storage format.
In the following I will describe a procedure, that you can employ to produce your own highest quality Redbook masters from Linn's HiRez sample and prepare them for ABX testing.
1. Convert the Flacs to WAV.
2. Download the excellent Sox from sox.sourceforge.net and place the binary in the same folder as the Bheki WAVs.
3. Generate your own Redbook master from Linn's HiRez WAV (VHQ SRC with intermediate phase low-pass, noise shaped dither, 1db gain reduction to prevent clipping):
./sox Bheki.wav -b 16 Bheki-16bit-custom.wav gain -1 rate -v -I 44100 dither -s
4. Take the down-converted Redbook sample and create an upsampled 96kHz version from it. This eliminates any side effects for the later ABX comparison without increasing the actual resolution of the content. Again VHQ intermediate phase SRC:
Edit: Fixed wrong copy & paste:
./sox Bheki-16bit-custom.wav -b 24 Bheki-16bit-custom-abx.wav rate -v -I 96000
5. Apply the same -1db gain to the HiRez sample, that you have applied to the Redbook sample to prevent clipping, without touching anything else:
./sox Bheki.wav -b 24 Bheki-abx.wav gain -1
Now ABX the HiRez Bheki-abx.wav vs. the LowRez Bheki-16-bit-custom-abx.wav and check if you can hear a difference.
If you're interested in how Linn's 16-bit compares to the HiRez version without the effect of clipping, try the following:
./sox Bheki-16bit.wav -b 24 Bheki-16bit-abx.wav gain -1 rate -v -I 96000
Then ABX the HiRez Bheki-abx.wav. vs. Linn's LowRez Bheki-16-bit-abx.wav.
As a last step ABX Linn's provided 16 bit mixdown vs. their HiRez sample.
I would provide these samples myself but that obviously would be copyright violation.