weird math converting from 48 to 44.1 for CDs aside, your resolution (bit depth) is far more important than whether you track at 48 or 44.1... you kinda need to know that one buddy... and the answer should be 24.... always.48K not sure of my bit rate though, most likely 16 or 24 bit.
im very suprised at how many people are using 44 the summing sounds terrible to me at this rate
44.1khz 24 bits