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amacca,
There is a plug-in in PT called "MasterMeter" (MM). When inserted last on the
Master Fader track it provides some info on digital overs (clip events). MM
supposedly emulates the processes in music players (CD players, mp3 players, etc.)
used to reconstruct the analog waveform from the digital samples. Hence, it
will let one know if there is inter-sample clipping in the final mix. In my
experience, the reconstructed waveform can have levels up to .5 db higher than
the highest 44.1 volume level. So if you mix at 44.1 near the digital limit,
but not over, it is possible there will quite a few clips when played back on
some music players. With higher sample rates, there will be less inter-sample
overs.
Now you could just avoid all this and mix at lower fader levels. Then have your
mix professionally mastered. But if you want your 44.1 mix to sound as loud as
possible without inter-sample clips, then a higher sample rate can help.
Hope this is useful.