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When is recording at 192 kHz necessary?

What sample rates are people using to record? I want to use more than 44.1, probably 96 kHz. What is the audible difference between 96 and 192, and when, if, is 192 kHz recording necessary?

Later I will be recording audio for video and if 48 is standard for dvds, should I keep it there for syncing purposes? Will there be any advantage to recording at the higher rates for video?

PreSonus Studio 192 Audio Interface Doubles as Studio Command Center

Baton Rouge, Louisiana, April 2015... PreSonus® is pleased to announce the Studio 192 USB 3.0 Audio Interface and Studio Command Center. The new 26 x 32 interface records at up to 192 kHz and combines eight digitally controlled XMAX™ Class A solid-state mic preamps and premium Burr-Brown converters with StudioLive™ Fat Channel signal processing.

USB audio interface equivalent to Audiophile 192?

Been using the Audiophile 192 for home recording and wanted something external so I can take it around with a laptop as well. What's a good USB audio interface that's equivalent to the Audiophile 192 PCI card? Brand doesn't necessarily matter but looking for something around the same cost range of the Audiophile 192. Thanks!