But it depends what you're sourcing from. If you source 44.1 then you will have a worse recording if you change it to 192. If you source at 48k then you just waste samples. If you’re recording analog inputs at 192k in a crappy adc then you will have a worse outcome than a good adc at 48k (or 44.1k)
Same with bit depth - the adc is far more important.
But it depends what you're sourcing from. If you source 44.1 then you will have a worse recording if you change it to 192. If you source at 48k then you just waste samples. If you’re recording analog inputs at 192k in a crappy adc then you will have a worse outcome than a good adc at 48k (or 44.1k)
Same with bit depth - the adc is far more important.