Also, the difference is subtle enough, even when there is a difference, that it really could just be in your head.
OK...so tonight I messed around a bit with different sample rates...just to see how subtle things might be.
I wanted to take one source and convert it at 4 different rates using the exact same signal path/converter...with the only difference being the sample rate.
Since I couldn't find a way to play something identically 4 times....other than maybe tracking it to tape and then playing the tape back 4 times, which I decided against as it introduced a potential variable where the mechanical movement of the tape might be ever so slightly different with each pass...the only other option was to take a CD and just play the same track 4 times.
I kinda' didn't like the idea of taking a digital sound file, playing it back out to analog, and then converting it again back through my converter, but since I was just looking for differences, and not making a better/worse judgment, I decided this was OK.
So...I grabbed a CD that I knew was done VERY well, and had a lot of musical subtleties and air in-between, and did four passes, converting with each pass at 44.1, 48, 88.2 and 96...all at 24 bit.
Once in the DAW, I listened to each pass...and I have to say that I actually could hear a v-e-r-y subtle difference between the lowest (44.1) and highest (96) files.
The difference I heard was in the depth of the bass and also width of the image...but yes, it was V-E-R-Y subtle, and almost negligible.
I then cut identical 20 second pieces out of each, and converted all of them to 44.1/16...then I lined them up sample accurate, and listened to them over and over...and I could not hear any subtleties any more.
Of course, after about 20-30 times of the same short passage, and my ears lost what little objectivity there was.
Now I ain't no golden ear, so I can't speak for those pros, but I can understand why some of them might hear those things...and like Jay said, it may just be that a converter sounds a little different at 96 VS 44.1 because of the filtering or whatnot, but I don't have 10 converters to test against, so it may just be how MY converter does it.
So...do I think it's absolutely dumb recording at higher rates...well, I don't think it hurts anything, unless your system can't handle it when mixing huge track counts at higher rates...or you don't have a lot of storage. Otherwise, if you sleep better recording at higher rates...I say go for it.
That said...I don't think that when it comes to "Rock & Roll" those subtleties will be all that critical, and it does seem that once converted down to 44.1/16...even the subtleties vanish...so I wouldn't lose any sleep over doing the lower rates either.
I think folks should just go with what they feel most comfortable with. I will probably still track some things at 88.2, just 'cuz I feel like it

...but I won't be concerned too much if I do some stuff at 44.1...and whatever I heard or couldn't hear is the limitation of my own ears. Someone else may come out with completely different conclusions.