Better engineering is WAY more important than using a high sample rate.
I have heard a good engineer do WAY better work at 44.1 than a lesser engineer working at 96k - in the same room, same console, same everything.
Do it all 44.1, 24 bit, and spend your energies on mic placement, mic choice, balance, pre choice, etc etc etc.
just my opinion.
YMMV.
