I always record at 24 bit depth. I like the greater dynamic range.
And I usually have a sample rate of 44.1. I cannot understand why there has to be any connection between bit rate and sampling rate. If there is any published literature on this I would like to read it. As for sampling rates, well, this is like talking about the events in the US between 1860 and the present. There are strong opinions on both sides of the issue, lots has been written, but I do not know any definitive proof over which is the best rate. I ran a pull for a fellow who is a real pro and he insisted on 24/882.2. OK. I am not sure how many folks could distinguish sampling rates in a double blind test. When they can be distinguished with a high rate of accuracy I will use that rate.
What is important is where those mics are.
Cheers