Be aware that I've never heard of an audio-for-film (or TV) session in my life at 96kHz. 48K, yes. What are you hoping to accomplish with 96kHz files? There is no delivery medium of which I'm aware that can accommodate that standard (no DCP, Blu-ray, DVD, streaming, broadcast, videotape, etc.).
Blu-ray certainly does. LPCM , Dolby TrueHD and DTS HD-MA all support 96kHz. Our Blu-ray clients who do audio remastering work on their films typically deliver files to us at 24/96, for encoding to DTS HD-MA. I'd say we get files like this probably once or twice a month, on average.
We do a lot of archival work, and most of the film archives request 96k audio as a deliverable, even from optical track scans. Is it overkill? probably. But their spec for long term archiving is to have the audio at the highest sample rates possible.
-perry