For me what it comes down to is the music you put out for good or bad is the music people hear regardless of your technique or equipment or settings or even talents. If you want it to have a vinyl sound, tape sound or digital sound is up to the creator. Whether or not a setting would sound better is subjective and if that isn't how I created it then it isn't the sound I liked when I hit bounce to disc. If someone feels like they aren't getting the right sound out of a certain sample rate then try another and see if it works better. I'll probably not hear the difference between 44.1 or 48K unless I was specifically looking for it and was told which was which. I just use 48 cause it seems to be the current most common standard.