If I'm not mistaken, the emerging hi-def audio
standards (DVD-Audio and
SACD) use 96kHz.
the emerging hi-def standard for non legacy-media platforms is Intel HD Audio (the
successor to AC'97) and its format is: up to eight channels at 192 kHz/32-bit quality
i work at 32f/44.1khz, however when ripping nicely recorded and mastered vinyl records
(tino's breaks comes to mind) the drums sound more dimensional and roomy at
96khz..blind tests have shown sounds above the range of hearing (often quoted as up to
30khz or so) affect the 'air' of a sound, and of course there can be
beyond-nyquist OOB aliasing..a good analog tape deck or studio monitors can offer a
response to 50khz..you will have to decide the tradeoff that suits you, now that hardware
is not dictating the limits..