I have no axe to grind and no hidden agenda here. I've been reading the thread with interest and IF it turns out there's a benefit to using a higher sample rate then I want to use it. Currently I'm recording at 88/32 because a) I can without stretching the hardware or software resources and b) someone suggested that it would sound better. It seems to sound better to me but it's pretty hard to be sure about that, and even if it does sound better that could be for a lot of reasons not directly related to the sample rate (e.g. different hardware and software subroutines being brought into play etc). I think it's pretty difficult to do a proper double-blind test with all the variables involved (hardware, recording equipment, levels, mic placement, differences in performance etc) which is probably why there aren't many of them out there (yet).