24/96 translates into 24-bit, 96 kHz, but what that actually means in English, I'll never know. It's supposed to be an indication of better quality because you can get more sound information on a 24/96 recording than you would on a 16-bit, 44.1 kHz (16/44.1) one, the way most regular CDs are recorded. The newest disc formats, SACD and DVD-Audio, utilize 24-bit, 96 kHz, or in some cases, 192 kHz, to get the better quality that everyone talks about, but since you can't play any one of these two formats on your PC, it's a moot point. A good bit for bit 16/44.1 DAC (that's what turns the digital data of mp3s and DVDs into a traditional analog signal) will sound better on your PC than a bad 24/96 DAC, but then again, since the entire recording is pushing the 24/96 format, you'll probably won't get a 16/44.1 DAC that's better than a 24/96 one.
The Maya 7.1 Gold uses a 20-bit DAC, uses sample rates up to 48 kHz, and so is called a 20/48 card. I haven't heard the card, but from what's been said about it, the quality of the Maya 7.1 Gold DAC is a step above the best consumer sound card, the Turtle Beach Santa Cruz, and is probably the cheapest "prosumer" card available. Are you bypassing the card's DAC with your receiver's or not? If so, it won't really matter what card you buy - your receiver will do all the digital to analog converting, not the sound card. If not, it will matter.
But it's late, I'm tired, and I shouldn't talk about this technical stuff. It's not my forte. I doubt even
I could make any sense of this incomprehensible crap. Look through
AudioVideo101.com to find the answers to the questions you've asked - you'll likely find a more better source of info there, if by better, I mean more technical. Which I do.
"CDs currently use a sampling rate of 44.1 kHz (44,100 samples per second) and a quantisation of 16 bits (allowing 65,536 blocks). Higher-quality digital audio uses a 96 kHz sampling frequency and 24-bit quantisation (96,000 samples per second with each sample having 16,777,216 blocks)."
And there you have it. I told you you wouldn't find an English explanation.