192 all the way, if you don't mind the excess file size and you have the processing power and HardDrive transfer rate. I hear a difference between the different sample rates, and to be honest, my system runs better at 192. In my opinion, if mastering engineers want it, why wouldn't I. Common sense to me says the more information plugins can use to analyze audio (points of measurements) and then alter that audio, the better. So 192 has significantly more data points than 44.1. I do agree that we may not be able to "hear" the difference, but the computer knows the difference, and I think that affects your final bounce that ends up in someone's mp3 player. Just my opinion.
- This reply was modified 8 years ago by Mdjagg.