From a result-oriented POV 44/24 is absolutely fine. I don’t negate effects of higher samplerates but would consider them as pretty much meaningless for myself. We are flooded with pure luxury today, aren’t we?
Doesn’t the magic of music happen in complete different spheres anyway? The idea, the talent of performers as well as engineers have much more impact in an audio world that has removed so many limitations we had to face just 10 or 15 years ago than hypothetical considerations on sample rates - which seem to remain emotional/subjective in this as well as in previous discussions about the same topic.