No, going from 44.1 to 48 won't make much of a difference, but 48 is standard for a lot of sound cards. Doesn't DVD use 48? I thought they did.
However, in SONAR, I use 2496 and can definitely hear a difference through my headphones. Mostly in the highs--a bit cleaner. This was only on one song though and convinced me well enough to use it for all my projects and then mix down to 1644 with dithering.
The original post covered content about MP3s, ATRAC3, etc. I was just rambling on my thoughts of which format I liked better and said that I prefer lossless compression tecnhiques. I guess I'd have to say lossless WMA, but I haven't tried to see if it's truly lossless by using it to compress data. After all, some people are calling 128 kb/s MP3s as CD quality. Hardly, I say :)