There must be some advantage to recording at a sample rate above 44100. Could someone tell me what it is?
First, do a blind "taste test" of your material at 96k, then 44.1. If you can pick the 96k file every time without knowing before hand which it is, then you should record everything at 96k. CD's are 44.1, yes, but your music will live longer than CD's. If you can't pick the 96k file, then record at 44.1 for efficiency, and to save space.