In blind testing with foobar "comparator", I could reliably distinguish 24/44 from 16/44 but not 24/44 from either 24/96 or 24/192. So, I am a fan of 24-bit files!
Still, I like the idea of higher sample rate, so 24/96 seems like a good standard. Moreover, the higher sampling rates offer greater choices in playback filtering:
Still, I like the idea of higher sample rate, so 24/96 seems like a good standard. Moreover, the higher sampling rates offer greater choices in playback filtering:
On the other hand, by the time you get to quad-rate sampling (176.4 kHz or 192 kHz), the compromises are practically non-existent. One can have flat frequency response to 40 kHz or 50 kHz, and still have a filter with little or no ringing (in the case of the moving-average filter).