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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?

24bit/192khz Line-in Recording: Portable Recorder or Laptop + Creative Sound Blaster

Hi! I am interested in doing line-in recordings and I need something portable. After realising that my laptop (using Realtek ALC892) could do only 16bit/192khz recordings, I decided to research more and had the following options.