After Effects project settings audio sample rate 96K

The tutorial was done on a Windows Machine. I've never seen anything but 48hHz on a Mac. If you are not manipulating audio in After Effects it should not matter. If it does, then render your animations in After Effects, and edit them in Premiere Pro. That's a better workflow anyway. I've done a lot of music videos over the years for everyone from major recording artists to high school students that were friends of mine and not one of them was edited in After Effects because AE is for creating visual effects and animations. 

You can choose 98 for sequence settings in Premiere Pro, but that only helps audio editing in Premiere. If you are exporting H.264 for distribution then you're stuck with 48 kHz audio because that is the standard for everyone that streams video. You cannot export video for distribution with anything higher than 48 kHz audio unless something happened in the last few weeks that I don't know about. 

Once again, create your animation in After Effects, edit in Premiere Pro, mix your sound in Audition or your favorite audio editing software, combine the final product into a video you will distribute using the Media Encoder and settings that match your project's frame size and frame rate (frame rates above 30 are not usually a good idea for distribution), and let YouTube and Vimeo do the best job they can re-compressing your video for streaming. 

48 kHz 16Bit PCM audio is the standard for video production. After Effects is an app designed to create videos so the settings make sense because you don't edit audio in After Effects except for a little minor EQ. If you want to create and edit high-resolution audio use Adobe Audition or another audio app. I am pretty sure that dropping a 96/32 bit stereo track in AE will pass on the info if you set up the Render Queue/Output Module to do so, but then again, I can not think of the last time I  delivered a movie with effects shots in it that were not edited in Premiere Pro after the AE work and mixed in Audition. More than 90% of my AE comps are one-shot under seven seconds. I never do final editing in AE.

You should be doing your final editing in Premiere Pro. AE is not an NLE. 

If they improve the audio tools and effects available in AE it would be a decent feature request.