Ooooh... I´m sorry, but 96 kHz has nothing to do with oversampling. Oversampling is something completely different perfectly explained by Wikipedia: "In signal processing, oversampling is the process of sampling a signal with a sampling frequency significantly higher than the Nyquist frequency. Theoretically a bandwidth-limited signal can be perfectly reconstructed if sampled at or above the Nyquist frequency. Oversampling improves resolution, reduces noise and helps avoid aliasing and phase distortion by relaxing anti-aliasing filter performance requirements."
The DSPs you mentioned are trying to fix errors where none exist, I think I´ve even said that to you some months before. Mp3 sounds on occasion slightly muffled - but not because frequencies are removed, it´s because the timing resolution isn´t small enough (AAC fixes that).