Continuing Phild's comment, I've heard that if you plan to drop a digital recording to 44K that it's best to record at a sample rate that is an even multiple of 44K. So in that case, recording at 44K or 88K would be better than 48K or 96K. Logically it makes sense to me as converting from 48K to 44K would require much more calculations and therefore more chances for errors.
