This is how threads morph into nonsense. The is no correlation between analog and digital sampling rate no matter how it OUGHT to seem.
I have owned both ULN-8
. My preference is the Prism but none of that was based on ADAT output.
The defining question is the delivery format. If it is to be Redbook CD then whatever advantage you heard might well be eliminated by what you use for dither and SRC, IOW if it is going to end up as a CD then record at 24/44. Your ears will confirm the results from either the ULN-8
If it will be released as an SACD conversion or "someday Blueray" then at least 24bit and maybe a higher SRC-- but anything beyond 96 is mainly a benefit for the storage manufacturers who want to sell you twice the space than you would otherwise need.
If you have run tests with your plugins and can see/hear an advantage to higher SR then go for it-- but make sure the advantages are not compromised by your SRC workflow. Last data I saw still had Saracon or R8brain pro at the top of the heap.
As for which SR sounds "nicest"-- this is so dependent on who made the hardware that is cannot be intelligently debated.