[Mulmany]

Sample rate effects the perceived audio content on a recorded medium.

We should always be recording at high sample rates whether the release is stereo or surround. We are capturing complex waves that are interacting in an acoustic environment, every source (instrument, speaker, reflections, etc...) is altering the pure anechoic tones of the source. Its pure physics. Why would we want to limit these interactions to the recording space only? For me I want to mix hearing these mutations, because this is what I hear while listening in the recording space. It is what makes a cello sound the way it does, for example.

While mixing a close mic'ed performance I want as linear a recording as possible so that these interaction will be preserved in my mix. I know that transducers are far from perfect, but any degree of linear transfer is better then just cutting them out all together.

Its pure acoustics.

For those people that say surround is less immersive and inadequate, Have you truly recorded or mixed in surround?

I install Home Theater systems for a steady pay check, and with a few thousand installs in the past 4 years I can say that surround is very alive. These are not bose/theater in a box systems, but full range Klipsch systems. Consumers are much more informed now then a few years ago. They are beginning to see value in the enjoyment of dedicated theater/music systems in their homes.