if you have a crappy ADC, it can be an issue...
by sampling at 88.2kHz, 96kHz, or even 192 kHz, the implementation of the anti-aliasing filter is moved above the audible frequency range (which means that even less than optimal filter design will be inaudible).
with modern tech, it's not as much an issue.

either way, i don't think i can hear the difference anymore.
LOL
 
maybe the best argument for 48k over 44 isn't really about the audio side... video is 48k standard, and occassionally you may cross paths with video...
if your audio is already 48k, you bypass any sample rate conversion BS.
dvd and bluray use 48k
 
 
for the record,
i record at 24/44.1khz,
but i've been known to play at devils advocate sample rate.
 

Yes I agree about higher sample rates (e.g. 96K) being nice for some plug-ins and certainly virtual instruments. Craig Anderton has proved that and I totally agree.  Some (note, some) synths sound quite different at 96K compared to 44.1K.  Native Instruments Prism is one such thing.  But also note not all patches benefit from 96K either only some!
Even after they are rendered back down to 44.1K the nicer 96K sound still remains too.
 
Latency wise it is better to get the hardware to give you the latency rather than 96K as the sample rate.  For example the latest Presonus Quantum interface can do well under 2mS at 44.1k.  (1.2 mS I believe!) So you don't have to be at the higher sample rate.  Some interfaces even at 96K wont get this good anyway.  I am running a Mac as well as PC and over thunderbolt with a Focusrite interface I can also get this sort of agency at 44.1K.  Something many don't experience.

Thanks all for your suggestions.  Right now I'm more in the "how the heck do you do this ?" stage of learning Studio 1.  I'm just so used to Sonar giving me all the options and letting me choose which I want.  Studio One apparently restricts the options available (no driver modes ?) or makes choices for me.
 
I got the following error when I set my audio device to the Realtek (because it's recording device is set at 48k) :
 
"Failed to open Mixage stéréo (Realtek High Définition Audio)!
 Please make sure that the sample rates of your recording and playback devices match."
 
The thing is, (for some reason) the Realtek Stereo Mix (what-you-hear) lowest sample rate is 48k and Studio One won't let me set it to that, so I can't record something off the internet (for example).  No problem with Sonar, Audacity, etc.
 
If windows audio is in effect and I select "New Project", Studio One only offers me 44.1k.
 
EDIT:  I just created a test song (at 44.1K because I had no choice) and fiddled around with adding a track and setting its input, got the message again, and suddenly the audio device setup panel has windows sound selected but at 48k.  I can't remember what I did, but at least it's apparently possible.
 
I just recorded the audio off a youtube video so my problems are solved.