What is the point of recording in higher sample rates if it all gets reduced to 44.1K in the end? Why not just save that step? How is it possible that it sounds better after starting in 48 and being dithered to 44.1 vs. simply recording it in 44.1 to begin with?
EDIT: So, I just searched (DOH!) and found that there is quite a controversy over this issue. Apparently, it is very hard to tell the difference between a track recorded at 44.1 and one recorded at 48 or even 96 and then rendered to 44.1. I understand that there IS a difference in whether you record in 16 vs. 24 bit even though it all ends up in 16.