Different bit depth/sampling frequency, or bit rate? Or both? The WAV should be 1411 kbps as mentioned, at least at 16/44.1....does it change when you convert it to 24/96?
I don't see what the advantage there would be in taking a 16 bit recording and converting it to 24 with a soundcard, or expanding the sampling rate....can't see how you can put lipstick on a pig so to speak.
The advantage is you can use all 16 bits of resolution available in the original file. If you only use 16 bits of your DAC ("soundcard") to play back a 16 bit file, you probably can only resolve perhaps 13 bits (because DAC chips are not linear at low levels). A 24 bit DAC can probably resolve about 19 or 20 bits before linearity errors, thus all 16 bits are correctly resolved in your 16/xx file.
Beware inexpensive sound cards that only have one crystal oscillator frequency and thus cannot properly play back both audio standard (44.1, 88.2, etc) and video standard (48, 96, etc) without re-sampling one. Typically they resample the audio files to (at a minimum) 16/48. So every music file will be resampled, even if you don't otherwise set your playback software to do so.
Faced with that situation, you may as well resample in your playback software to at least 24/96; it fits the internal clock frequency, it moves the brickwall filter further from the audio band and the file will be resampled anyway, might as well be to your choosing in the order that offers the best options for overall fidelity.