[bob1029]

If 44.1kHz is otherwise sufficient but you have a downstream workflow that is incompatible, there are arguments for doing this. It can be done with no loss in quality.

From an information theory perspective, this is like putting a smaller pipe right through the middle of a bigger one. The channel capacity is the only variable that is changing and we are increasing it.

[anonymars]

This isn't the whole picture because they aren't multiples of each other, so there will be interpolation/jitter

For example if you watch a 24fps film on a 60fps screen, in contrast to a 120fps screen

[mort96]

That's not how audio works. PCM data at some sample rate with infinite precision samples perfectly encodes all the audio data of all frequencies up to half the sample rate. Resampling is a theoretically lossless operation when the frequency content of the audio fits within half the sample rate of both the source and the destination sample rates (which will always be true when resampling to a higher sample rate, FWIW).

The issues are that 1) resampling has a performance and latency cost, 2) better resampling has a higher performance and latency cost