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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?