Out of curiosity: what device are you using to record?
I expected this question... Because I never saw such a device myself but needed one for a product, a friend of mine (software) and I (hardware) designed it. Meanwhile I can offer it as a kind of kit for DIYs, too: http://www.beis.de/Elektronik/DA2USB/DA2USB.html. We can easily program it so that it sends a test signal of e.g. 96 kHz/24 bit when no external digital audio signal is connected. Maybe it helps somebody to solve the 96 kHz issue.
There are basically two ways the "recording device" determines the incoming sample rate:
This device determines (counts) the external sample rate and logs on to the PC as a UAC1 (or, in case, UAC2) device which is capable of nothing else but that external sample rate. This works perfect. There is nothing that you can set up wrong in any driver. So we were convinced that with Audacity (provided, that the correct project rate is selected) we will definitely always get a 1:1 recording from the audio source - and we were deeply disappointed when we just recently found out that under Windows (in contrast to OS X) the samples were truncated to 16 bit and obviously dithered. Now I learned the background of it and that a solution comes into sight - but just before it is completely working it fails at 96 kHz. Sigh...