+1 to Mac's original post on this thread.

I've spent years as both musician and IT professional using PC's and Mac's. When it comes to music applications, there really isn't a fair comparison between the two. Now with Core midi/audio, the Mac platform leaves the PC in the dust. The whole latency/driver/midi timing issues that I ALWAYS have with PC's, I NEVER have with Mac. I plug it in, it works flawlessly, and I get my work done in a shorter period of time.
My only wish is the Mac version of BIAB catch up with the PC in features.

And my opinion of 96/192 KHZ recording?........Yes, if you have Apogee converters, or better yet, $5000 lying around to buy a Prizm sound Orpheaus, then you will hear the difference. If you expect a big difference with garden variety gear (M-audio, MOTU, etc) you will be sorely dissapointed.
It is the quality of the Converters (both AD and DA), and the quality of the Mic Pre Amp used, NOT the sample rate that makes or breaks a great recording.

My 2 cents,
Ed