A while back I read a report on what would be the best sampling rate to use. It showed some fallacies in setting sample rate too high.
I remember going through the tests and finding the results for myself.
I think they used some sort of signal generation and nulling at various sample rates but I can't find the reference. Or maybe it was up-sampling and down-sampling errors.
 
Does anyone know what I'm talking about and where to find it? I tried a bunch of Google parameters but no luck.
 

This is probably what I was looking for, but I don't remember reading this.
 
24/192 Music Downloads ...and why they make no sense
 
http://xiph.org/~xiphmont/demo/neil-young.html

Where are you going with this? What exactly do you want to know?
 
Unfortunately you can find many "references" stating almost any opinion on digital audio as if it were true. 
 
 
I highly recommend the stuff at xiph.org as both factually correct and understandable for less technical folks:
 
http://xiph.org/~xiphmont/demo/neil-young.html
 
http://xiph.org/video/vid2.shtml
 
 
Dan Lavry also has some white papers:
 
http://www.lavryengineeri..._for_quality_audio.pdf

I was looking for the file:
 
warbles-192.wav
 
at xiph.org