[tigeba]

I'm personally torn about 192K. Some folks that know a ton more about the recording process than I swear by it. On occasion I will source things at 96/24 if the track count is going to be low. Generally I just stick with 44.1/24. The higher sample rates also use a lot more space and processing power.

[stolio]

For reference, here's Dan Lavry's whitepaper on the subject: http://lavryengineering.com/pdfs/lavry-sampling-theory.pdf

It's possible there are counterpoints to this that I don't know about.