[siguy]

Another good reason for rec'ing at a higher sample/bit rate (as if there weren't enough already) is that you can then apply fx and mastering tools to the higher rate data, while this may not seem important, it does allow for a much higher precision of calculation of effects such as reverb and distortion, this way you don't get nasty rounding errors creeping into the noticeable left bits of the samples, you also don't get those awesome harmonic distortions at around 22khz