Record in 44khz 16 bit 96khz 24 bit

if using audio recorder such sony pcm m10 , recording nature; record in: record in 44khz 16 bit or 96khz 24 bit?

sony pcm m10 self no mics.

or

condenser microphone.

 

24 bit better, resolution of incoming signal (analog, though via 3.5 mm connection) stored resolution 256 times better 16 bit audio, might fine nuances in nature recordings.

 

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