There are, in fairness, good engineering reasons for using higher rated converters at the recording stage. Simply put, it's a lot easier to build a good, non-artefacting gently sloped cutoff filter than a steep one. If your converter can work at a higher rate, it's entirely possible that you can get better recordings at the initial conversion stage.
Some points to note are:
- after that initial step, there's no value in the higher rate.
- manufacturers don't tend to publish very clear or reliable information about how their converters are operating
- a 44.1 converter may well be already dealing with this via an initial oversampling step
- there's a definite law of diminishing returns here. Once the filter isn't causing artefacts, it isn't causing artefacts. You rapidly reach a point where increasing the sample rate gains nothing.
It is all a lot less like rocket science than it's been presented throughout this thread.