Display MoreThere's a very interesting article I've recently read on AudioReview, an Italian Hi-Fi magazine (the best one IMO).
The article was focused on the so called "liquid music" (musical audio files you download rather than buying the CD/DVD). Most sellers are now providing high-rate sampled files.
The article points out that there's been a time-window in the '80s where people used to record and produce @ 44.1: and this is the reason why we now can have great remasters of albums from '60s, '70s and '90s but not from '80s. Paradoxically, an analog recording can be sampled @ 192, a digital 44.1 recording can't (unless, of course, you oversample it).
Also, the article explains the advantages of a higher-sampled recording, and where to look for differences.
For what I know, the difference in quality is there, but will not be noticeable at the same level in all kind of recordings: a wall of sounds like in Anarchy in UK is not going to show it as well as a classic recording with a much higher dynamic and "air".
OTOH, a higher sampling rate allows to process/filter the signal with a greater accuracy during production and postproduction; so even a standard CD recording can take advantage of a higher sampling rate during the work.
Just thinking out loud
I never read an article or heard from an engineer that codes digital signal processes stating that in general higher sample rates on a DAW will produce a better sound quality. The good engineer nows that if a process will produce better results using a higher sample rate, then it is mandatory to run this specific process on a higher sample rate. Most processes don't differ when changing the sample rate.
All articles that I have read were written by people with great knowledge in audio technic, but with no experience writing audio code.