[LAU] Tracking at 44.1 vs. 48k vs 96k?

[James Stone]

Are there any advantages to using 96k (or 48k?) if the final target is
44.1k/16bit? I am thinking that tracking at 44.1k / 24 bit should be
more than sufficient for most (non-pro) purposes?

I read somewhere about higher bitrate being important for headroom for
audio processing plugins, but does samplerate also have an effect on
this?

James