Unless there is a specific reason (e.g. label wanting to make 96k files available for high resolution downloads), 44k should be fine in most cases. There is much discussion on relative merits of higher sample rates and whether or not people can hear differences... I stopped bothering with the 'audio quality' side of the argument when I realised I couldn't reliably tell 88k vs 44k files apart. Unless there is a production reason, IMO extra system demands and hard-disk space is not worth it.