Of course there are benefits! The higher your sample rate, the more information you capture, the less antialiasing you encounter, and you could argue the cleaner the final signal sounds.
But if you're working in 96K, you'll find that anything recorded lower is either missing a ton of information or will just have a bunch of imperceptible noise added that might become perceptible after a bunch of processing. Inversely, rendering for publishing means you're placing a super duper steep high cut right at 22.05 kHz so it works on other playback systems.