Originally Posted by kmoneybts
The biggest argument for higher sampling rates for me is the increased transparency of time stretching.
Particularly noticeable with ProTools.
And with most DAWs, you get better latency times with 96.
Some older converters (e.g. 888) were not very well clocked and caused some HF distortion which made them sound 'harsh' and higher sampling rates pushed that distortion out of the human hearing range.
But assuming you have good modern converters and you do not have to worry about latency times and are not going to stretch bits to a silly level, 44.1 or 48kHz will do just fine.