Hi Patanjali and it is good to see you here.
I divorced Pro Tools and bought Cubase last week and just today I registered on the Steinberg forum…and saw an old friend!!!.
Now this question you have asked about the best sampling rate to use is a beauty and I have actually done some tests on this.
I didnt do the standard listening test. I used sin waves and recorded them at different sampling frequencies.
What I noticed is that as the sample rate was increased up to 192Khz the sin wave was produced very accurately. However, at lower frequencies (and even at 96Khz) the sin wave was distorted on the recorded waveform. I understood this to mean that though the frequency of the signal was not altered, its harmonics were. Pitch the same but tonally changed.
The implication is that the higher sampling rate may sound better in the upper frequencies but can we hear those frequencies… probably not.
So to answer you question I say yes, you get a more accurate recording at higher sampling rates but no, you cant hear it.
Cheers
Lachlan
PS
I tried to send yo an email last week but it got sent back. Please email me with your new email address.