Increasing the sample rate a little is probably a good step, but again modern AD/DA converters deal with this quite well. Properly reconstructed (read: oversampled) there should be no difference to our ears (which can barely hear past 18kHz) from an increased sample rate, and there is a much greater burden on the processing hardware. File size will also go up.
The real issue is that neither of these specifications defines audio quality. iTunes Plus did increase audio quality by doubling the bitrate of the AAC codec. I cannot hear the difference between CD and 256AAC. If I can't hear it it's unlikely than almost anyone can.