Although of course there's no discernable difference between 96kHz and 192 kHz it doesn't really matter for movies, because no movies are recorded above 24/48 anyway.
What impressed me the most about Blu-ray discs is that they consistently offer more quality audio tracks on their releases. Take the recent release of Dave Matthews and Tim Reynolds live from Radio City Music Hall.
The DVD has 16/48 2.0 PCM and a 5.1 Dolby Digital track on it.
Because this was a music show it was recorded at 24/96.
The Blu-ray disc has a lossless 5.1 24/96 Dolby TrueHD track on it and it is hands down a stunningly massive improvement over the DVD.
Buena Vista's 24/48 PCM 5.1 tracks on Pirates of the Caribbean 1 and 2 are also massive improvements over the DTS tracks on the DVD's (well, only comparing them to the DTS track on the first movie) - the tracks are matching the studio master bit for bit
I bought into DVD-Audio and SACD because I wanted better fidelity than the CD has to offer and also because I love surround music when done right. So too do I want better fidelity with my movies. That's why I support only Blu-ray as they have more than three times as many movies out with lossless audio tracks on them than HD DVD does.
I'm sure in 2017 or 2016 another format will launch that people with 100" + screens will benefit from, like Quad HDTV which there are already prototype sets for:
http://gizmodo.com/gadgets/home-entertainment/quad-full-high-definition-display-3840x2160-of-ultrahd-goodness-156777.php
But who knows, that format may just still be Blu-ray but a more advanced Blu-ray. They use 50GB now for 1080p, but Hitachi just announced that they will have a 100GB disc that will work with CURRENT Blu-ray players with just a firmware upgrade. With TDK already announcing a 6 layer 200GB Blu-ray Disc (33.5GB/layer) it would be easy to see a 2160p format on Blu-ray2 or something like that with all the same CE companies still supporting it.
(And Toshiba of course who cannot sustain this format war past January 2009 even with Microsoft's help as all the studios will be releasing on Blu-ray by then and Sony, Disney and Fox will still be Blu-ray exclusive - when you can get all studio's releases on one format a format war will no longer exist)