while DVD-V can only handle 48kHz or 96KHz, DVD-Audio discs can be burned at 44.1kHz.
That said, I still do all of my DAT recording at 48kHz. For me, although the difference is minimal, 48kHz is, theoretically, slightly better. Given this, and the fairly easy and quick procedure to resample for CD's, 48kHz is for me. I should note that prior to Dec. '03, I recorded everything at 44.1kHz, because my old crappy computer would take 12 hours to resample an hour of music. then I got a new computer, and it takes about 15 min for the same hour of music to resample.