well, if you are recording at 48kHz you are going to encounter some Sample Rate Conversion process if you are going to redbook (which is PCM 44.1)Tone Deft wrote: all the aspects of higher sampling rates have been covered in this thread. 48kHz 24 bit is fine. as I wrote before, the weakest link is SRC.
I personally don't like moving from 48 to 44.1 . I've had some horrible surprises with it in the past and I can't contemplate it again. to my mind what is gained by moving your filters up another 4kHz , is balanced out by what is lost in converting it to 44.1
If you are scoring for film then 48 makes complete sense.
well, that's just my opinion. everyone has one.