Sooo...
Sampling rates higher than 44.1 through a "perfect" converter will not provide ANY benefit.
Many converters AREN'T perfect so increased sampling rates WILL help things sound better due to better accuracy.
96khz is where any practical benefits stop no matter how good/crappy the converter.
Over 96khz the higher inaudible frequencies can interact creating noise down in the audible range.
Ultra high sampling rates can lead to LESS accuracy because??? The current computers aren't fast enough??
60-70khz is considered optimal but those aren't standard settings so 88.2 is the closest compromise yet in SOME case 96khz MAY provide SOME minimal extra benefit.
44.1 will replicate the highest relevant accuracy possible which is proven by 44.1 being able to produce the same accuracy of a 96khz mix down even with poorly designed converters.
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So I may have bastardized some of that info but this has helped me better understand what the heck is going on with samplerates. I was going to start using 88.2/24 and may still do so but just to be ultra cautious or if I'm working on something really important I'll continue using 96/24.
One thing that I'm left wondering though... what exactly are these "converters" and what exactly constitutes a "poorly" designed one vs. a "well" designed one? This article almost makes it sound like more of a software algorithm as opposed to some kind of hardware thing which I assumed was the case. Or is it a a tag team type of thing where the algo and the chips or whatever makeup the resulting converter?
I could (should) probably just do my own homework but these types of subjects are just a liiiiitttle too sciency and dry for derpy little Beep.
Dammit, Jim! I'm a guitarist! Not a physicist!!! ;-p