My completely worthless opinion:
these trivial differences in sample rate are useless in the noisy bar / theater / hockey rink type places that I typically record.
if I were doing critical work, w/an acoustic source in a great venue then i'd go for the highest resolution possible. But...I dont.
I have recorded in PCM from 16/44 > 32/96.
the 24bit part is the big bump in detail. you will never notice any loss mastering at 24/44.1 and then going straight to CD. In fact, I'd even argue that the 24bit part really only buys you more headroom so it requires less skill / gear knowledge than trying to "nail it" at 16bits.
99% of all CD/DVD players these days resample it to 24/96 or higher any way. Might as well just stick with Redbook and let the hardware manipulate it (w/o it costing you time and money to try and achieve something you cant achieve in the first place).
Over the years, i've done my listening on what I consider a good stereo, properly setup and configured. At times, true reference quality playback. I can't hear a difference between 44.1kHz and 96kHz. May just be my ears though.
Your ears may vary.
YEMV