Das war's auch glaub ich, was der Kollege, der mich da drauf gebracht hat, mir verklickert hat: irgendwas mit der Filtersteilheit...
"It could be in that the analog or digital anti-aliasing filter is designed such that the slope is more gentle at 48kHz, because there is more room for it between 20kHz and half the sampling rate in the 48kHz case. So it could be that a converter sounds better at 48kHz. I doubt that one would see a converter sounding better at 44.1kHz.
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Bob Steward (Meridian) is more radical in his thinking, and suggests 60 kHz as the ideal sampling frequency. That is a quite tangible opinion, and one that I agree with.
So does this mean that you are already working on your first 60 kHz converter?. 
No *grins*, it is not an accepted standard. If digital audio were created today,60 kHz would be a very good baseline. CD evolved from video. From an audio standpoint this format is not suitable.
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Would you say that recording at a sampling rate of 96 kHz is correct?
Yes."
Ganz schön viel Wasser auf meine Mühle, finde ich. Genannter Typ (Bob Steward (Meridian)) ist wahrscheinlich für so einen Fachkenner wie wir ihn mit dem TS vorfinden auch der totale Volltrottel, der Blödsinn und Halbwissen verbreitet... 
"Are you saying that working with 44.1 kHz is fundamentally wrong?
In principle, no. This depends entirely on how the conversion is implemented. The implementation in the AD converter is really the most important factor. There are no doubt substantial differences in the quality of the various filters being used."
Nun, sehe ich ein, und das ist ja auch ähnlich wie der Output von Rampen, aber wenn man jetzt das alles weiß und ansonsten nicht der dermaßene Vollprofi ist und auf Nummer sicher gehen will, recordet man doch mindestens mit 48 kHz! 