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Hey if you have the hard drive space always record at 88.2. If you record at 44.1 and then upsample to 88.2 you will actually be degrading the audio quality. So do either one or the other. Just make sure your computer can handle projects with file bandwidth that high...nothing's worse than getting those track counts up and then running out of power.
Sample rate doesn't matter...listeners don't give a f*&k about what you did to record only that it portrays the right vibe.
-Christopher
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