[LAU] Record at 44.1 or at 48 kHz?

I know this is a subjective topic, but I've done a bit of reading on the web and searching in the archives, and it's not easy to get anything concrete. I understand that recording at high sampling frequencies such as 96kHz may be beneficial, especially with regard to digital filtering artifacts, but for someone like me it's definitely overkill. I also understand that recording with 24 bit samples has definite merit and should probably be done irrespective of the sample rate. The question I have is whether I should be recording 24 bit audio at 44.1 kHz or at 48 kHz if the end result will be Compact Disk audio. It seems that some pro-audio equipment tends to prefer 48 kHz, and many people do their recording at 48 kHz. The heart of the question is this: Will the slight slight increase in quality of recording and mixing at 48 kHz outweigh the slight reduction in quality from re-sampling 48 kHz to 44.1 kHz? How about if the project was also using loops recorded at 44.1 kHz? If the Ardour project is at 48 kHz, the loops would need to be up-sampled, and then the whole thing down-sampled again to 44.1 on export. Would that up-down sampling offset any benefit of using 48 kHz in the first place? vic