[tonecluster]

Some [consumer] digital low-pass filter can benefit from higher sampling rates, leading to an overall better representation of the analog signal up to 20kHz. But there are diminishing returns as the filter "folds" the octaves above 22kHz; A rate of 96k for certain lowpass filters is better than 48k, but at some point there's little (if any) benefit by going to 192k or 384k. For recording studios, go as high as you can in both bit-rate and bit-depth. Especially when you're processing the signal "in the box". Give the software as much data as possible to operate without introducing errors and artifacts. There are diminishing returns there as well, but RTFM for (for example) UA gear and software and you're good to go.

[aidenn0]

TFA mentions that for recording and mastering there is a use. Furthermore, the headline implies it see the term "downloads" in the title.

[tonecluster]

Yep, I read that too. Even so, there are low-pass filters in some consumer gear that benefit from, say, 96k sampling rates and result in better quality sound. This does imply that at 44.1 or 48 they don't represent up to 20kHz properly, of course.

[fancyketchup]

Lossless upsampling the 44.1 kHz recording to, say 192 kHz is trivial for the reproduction equipment. That the LPF on the reproduction end wants the DAC to run at greater than 44.1 kHz has no bearing on the sampling rate of the distribution format.

[aidenn0]

Are you talking about digital low-pass filters? In the event that they are using one that benefits from a higher sampling rate, they could upsample before applying. Or just use a better low-pass filter implementation.