I agree with this. I've recorded at different rates than the final product, and mixed at different rates than the final product. in the end, I've always been unhappy with what it sounded like after the sample rate was converted to the final sample rate.
By that I mean it not only sounded worse to my ears, but *different*. It's the different part that bothers me. I do think that the reverb tails sounded different, and also there seemed to be a different eq curve to the whole mix. If I had mixed those projects at those sample rates I would have definitely done things a bit differently.
So, based on my own experiences, I think it is a good idea to mix at the sample rate of the final product.
Or, mix analog and then simply record at the bit and sample rate of the final product. So in that scenario you would record the initial tracks at whatever high resolution you wanted, then mix analog and record both high resolution and 16/44.1 versions.