There was a recent poll and discussion about this......big thread, can't miss it. Use search. Most common response - 44.1, cause SRC sucks (sample rate conversion), and because the extra system resources required for higher sample rates aren't worth it for a bound for 44.1 project. But I encourage you to experiment, do your own comparison, and reach your own conclusion. There are folks who feel it is worth it, and have the system resources to burn.