I basically think double sample rates are usually a best practice (88.2 or 96).
I usually use double rates unless I'm recording a full band in a bar.
Then I often just go with single rates because the bounce speed is faster and I'm probably not going to add TH2 or that kind of processing on top.
I'm curious about your negative test. How do you record the same passage at the same time at two different sample rates to test with TH2? The only way I can think of is to use midi time clock sync between the devices. And still you'd have differences between the devices (at least in my case where I'd use different devices to record the split signal).
I also think that for over-sampling, you just double the 44.1 samples. To do a straight double you'd go to 88.2 where each sample was the same as it's pair?
When you record at 88.2 each sample is not the same as it's pair, so the straight recording should be better to begin with.
Then the output from TH2 will also be better.
Your negative test was for Guitar Rig only, if I understand you. In this case we're talking about TH2. Seems like a lot of work to get what will obviously be better IMHO.
Regarding 192, in my experience it isn't worth the increased time in the bounces.
An additional value to the double rates is you push the anti-aliasing filtering out of the audible range by a mile. When using single sample rates, I think it's better to pick 48 over 44.1 because you have more inaudible range for the filter. At the double rates, I can never tell the diff between 88.2 and 96.