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which sample rate?

I ve been hearing a lot about problems with sample rate conversion. At first thought i would choose to use best bitdepth and sample rate i could find but then i start thinking that, if finally my tracks will be listen in 44.1 the mathenatical operation it has to be done will be less perfect if i record in 48k or 96k than if i do it 44.1 or 48.2.