Bob, the only "interface" that did internal sampling conversion I know of was early Creative Audio Audigy. They did the conversion in real time, and many of my old songs I dubbed from vinyl still have the click click click of that internal conversion of 48 to 44.1 for CD. Otherwise, I haven't heard of that problem.
And optimized or native rate are relative. Interfaces might work better at one rate and most pro-consumer interfaces we use strain to use 192, but a 96 rate ought to work all right. That doesn't mean the audio recorded will sound better.
So many home recordists stick to 44.1 Conversion between sample rates used to be a black art, but it is pretty well-written code these days unlike back when, when turning your 48 kHz recording into 44.1 for CD could produce artifacts.
48 kHz was and is a native rate for digital video.
The optimum for recording PCM, according to Lavry and white papers back when is around 60 kHz. Not sure if that still holds since technology moves on and he had some specific arguments about filtering, I believe. 20 kHz should capture everything you can hear, but the slopes etc. of the digital filtering can cause artifacts. So the answer is raise them higher. But too high and you get info you can't hear, waste space and I believe another reason I couldn't follow even in my simple way. 32 kHz was a 4-track audio rate for digital camera - if that had been doubled (like 48 to 96 kHz) we could hear if there was any difference.
Many professionals use 96 kHz - because they can. It is becoming more of a norm and does since that is the new standard for video, etc. They can also afford arrays of solid state drives to archive a single song on and transfer around. They also have SSLs.
If you have the disk space, there is no reason not to record at 96 kHz even if the audio doesn't sound better than 44.1. Good for archiving. But there isn't much of a reason to either, if you can't hear the difference. Most software these days do the internal oversampling which was one reason to work at higher rates. Synths and effects (w/ a lot of math involved) often upsampled to 32 or 64 bits and or higher rates so the mathematical rounding errors were very small, which helped the sound. SONAR does internal 64 bits math and now can use oversampling with software that doesn't. So a lot of the reason to shoot for 192 kHz is gone.
When I interviewed Rupert Neve, who knows a few things about sound, said he thought the problem w/ digital was the low sampling rate. Of course, RND doesn't really do digital while Lavry does, so the experts here are 1 to 1. Just use whatever is the lowest rate you can't hear a difference in. There are good arguments for either side.
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