Not impossible, but even at 48K, BFD and DFHS (which both work in this way) use up about as much computer -- RAM, disk, CPU and system bandwidth -- as most people are prepared to throw at drums. Double that for 96K, and you're looking at a dedicated box. SOME people will spend $2500 on computer, software and audio I/O just to get great sounding drums - heck, I know a few people that have - but they're in the minority. Usually people with elderly G4 Macs and about $30,000 in Pro Tools hardware.A multiple-mic setup like you propose, especially at 96KHz, with the sort of detailed velocity layering you suggest is, I would suggest, impossible on todays computers.
Doug - if you've still got the multi-mic samples kicking around, drop me a line!!ns_kit7, although recorded in the conventional manner (i.e. multiple mic's) only features stereo mixdowns (48KHz, 24bit) of the single hits. Despite that, out kits are still multi-gigabytes each. If we were to use separate multiple mic samples, you'd be talking about 20GB/kit. This is obviously not viable.