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First of all, it's "bit depth" not "bit rate" - the latter is something different.
I go 24/88.2 - I've seen enough science on it now to know that while we can't hear anything above 20K (lower than that for most people), things happening above it can affect areas that we do hear. Also, the filters can operate ata higher level and remove aliasing well above our audible range, wheras with 44.1, that could creep into the mix.
could I tell a difference in an audio test on a rock song in my littel studio? Probably not - but, as I said before, HP and space isn't an issue for me, so I go with the higher rate in that it might eek out a little more quality throughout the process.
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