I feel it's important to explain why <44 kSamp/s sample rates are used. No matter what the digital audio signal should have no information above 20 kHz, but running ADCs far above Nyquist lessens the importance of the analog antialiasing filter. You don't need to worry about expensive caps and how they age if you sample at 192 kHz but filter to 20 kHz. This drives down the noise floor and increases linearity for essentially free.

Please repeat this when people say "there's no reason to use sample rates above 44 kHz". While it's true for source material, it should be properly caveated.