Web Reference: See for yourself what the ACTUAL DIFFERENCES are and decide for yourself if it's really worth all the extra storage space and CPU to record at 96 kHz. Even though it is in the ultrasonic range, there is some evidence that excessive ringing of an SRC filter negatively affects the overall sound, smearing the stereo image and reducing the clarity of bass. A lot of plugins offer internal oversampling to achieve this benefit, but a lot don’t. These effects are especially noticeable with things like clippers and hard limiters and certain distortion or saturation type effects.
YouTube Excerpt: This video shows the difference between 96 kHz sample rate files and 44.1 kHz. See for yourself what the
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