Define better? There advantages and disadvantages to each sample rate.
48 kHz will use FIR taps much more efficiently which is especially important at low frequencies. As Dirac is somewhat of a black box unsure of how much processing power actually comes in to play but theoretically it will allow you to do more. Frequency response will not extend past 24 kHz but for humans that should not be an issue.
96 kHz will have much less warping at high frequencies than 48 kHz when implementing IIR filters. I really don't think this is an issue but it will cause slightly different response from the analog ideal. Frequency response can extend up to 48 kHz but I really do not think this is an advantage.
IMO with limited DSP resources give me 48 kHz any day. Flex is also more versatile in that can it can do Dirac or user defined FIR filters where the Studio is Dirac only.
For reference on the high frequency warping, see below for plots of the same PEQ (f = 15800 Hz, Q = 10, gain = 6) for 48 kHz and 96 kHz, each compared to the analog ideal. You can see that the response narrows at 48 kHz while at 96 kHz the response is much closer to the analog ideal.
48 kHz
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96 kHz
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Michael