The Nyquest Theory suggests that one difference in analog and digital is the frequency response of the harmonic overtones available.
With analog tape, we can realize up to 200k in frequencies.
With digital, we are limited to 1/2 of the sample rate.
So, if you record at 96k you can realize and "hear" up to 48k of frequencies, which would only be 22k when recording at 44.1. 48k gives you 24k---big deal!!
In the Digital Domain, this is part of the necessity of using plug-ins properly to simulate the analog "warmth",
and I for 1, say that it is entirely concievable to achieve analog "warmth" and even surpass the quality of analog with the availability of quality plug-ins when recording at
44.1................Frank's comments are right on .....