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Seeking opinions on best formats for mastering

Hi all. I know there are a lot of mastering engineers on this board and I'm wondering on what you all think on the best format for mastering. I've heard it said that recording in 24/96 and sending in an AIFF file is useless in the end because of downsampling and dithering. Then - I've also heard that the absolute best for some are AIFF files at 24/48. At any rate, I'd love some opinions!