My God. I have to butt in. I have done serious listening tests comparing mixes at all sample rates and testing the sample rate theory talked about here and in that original post.
Fist off I can say that the differences in sound quality between 44.1 and 48 k are VERY hearable. 48 k is quite a bit wider with more low end and high end extention. Anyone can hear it. The difference between 48k and 88.2 or 86k and also quite hearable but not as dramatic. I say that if you have the disk space and processing power, use the double sampling rate. If not, use 48k.
Some people have been saying that they dont like the sound of sample rate conversion. Well, this varies from box to box or program to program. If youre going to use a cheap program SRC like something in Pro Tools or Sound Forge, sure youre going to loose a lot. I use a Z-Sys Z-3 outboard box which is only like $800 US dollars and its beautiful. There is another step up in quality if you want to go Weiss, DB or Prism. But this box is VERY adaquate.
Ok, now I can see if you are recording a stereo program and you dont have a good SRC, you might want to go down at 44.1 But when you have a 32 track mix and every single track was recorded at 96k, the quality boost is cumulative. Its like if you are mixing or recording most of your album with Neve, and Focusrite preamps but youre hi hat, and toms were recorded on a Mackie, you wont really hear a big difference in the final product. But if you were to record the ENTIRE album with Mackie preamps, you would loose a lot in the end.
Also consider that a large percentage of the time, your mix will be mastered in the analog domain. So in this case you would be FAR better off sending a high res 96k stereo file into the D/A chain than a lower res 44.1 mix.
I do this all the time in my mastering studio and using 96k to feed the analog chain makes quite a big difference.
Or lets consider a full digital mix. By tracking and mixing at 96k, you get 32 tracks of higher quality audio fed into the mix bus and mixed down at 96k for a very small loss, then then fed to your plug ins for mastering at high res for better sound, then finally SRC'd with a high quality program or box. Or if you really think SRC'ing sucks, do a d/a a/d conversion to get your audio back to 44.1. All better than tracking and mixing at 44.1
With the quality of SRC boxes and programs that are out there now, the low cost of HD space, and the fact that the quality we are talking about is cumulative in a mix, there is absolutely no reason to record at anything under 48k.
Its not hard to test this yourself and when you realize what you have been missing, you'll never go back.
PS. There is a very cheap and decent SRC called Resample that is available that is tons better than what is built into PT, Sound Forge, Nuendo, ETC. Not as good as a Sadie or Sonic SRC, or one of the outboard boxes, but good. Get it for $30 and do youre mixes a big favor!
Colin