It's interesting to see when people record at 48Khz vs. say 96 or 192. I think the higher sampling rates are over-rate-d sometimes. Some people claim to hear a huge difference between 48 and 192, but the real truth is, it depends on what you're listening for and through what. Sometimes it's not the sampling rate, but how the A/D or D/A converts them. My old Yamaha is amazing at it's maximum sampling rate of 48Khz, where my MOTU is at its best at 96Khz. One (unnamed) A/D converter manufacturer exposed that, even though a converter may support 192khz, it may actually designed to best perform at 96Khz. 192khz was typically a marketing ploy.
Personally, I can hear a much bigger difference in converters and moving from 16-nit to 24-bit than I can from 48Khz to 192Khz sampling.
 
Nine Inch Nails is releasing an Audiophile recording soon at 24-Bit 48Khz....interesting aye?