The other day I found myself in another endless discussion about samplerates and bit depths. I don’t know why this is so upsetting for some people but the truth is that we don’t need more than 44.1KHz and 16 Bit for a final master. Our ear have a fixed resolution and to claim that you can hear a difference with higher resolution is the same as claim you have super powers, and you don’t do that… do you?
If you want to learn more about the mysteries behind those numbers you can read this article over at xiph.org. It’ll take you about 30 minutes, it’s an massive pile of information but it will give you the ammo you you need to shoot down the next superman claiming to hear that 96KHz superior ultrasonics.
http://people.xiph.org/~xiphmont/demo/neil-young.html
But remember, this is all a discussion about final masters. In production you need higher resolution, we leave that for another article though.