Personally, in my opinion, there is no audible difference, that I or prob anyone can here, between 44.1 and 48 so I would record at 44.1 so you dont need to resample. Resampling from 48 to 44.1 is not an even dither down unlike 96 to 48 or 88.2 to 44.1 which are a much easier process of dithering. Also, if you are just using the recordings for CD distribution then theres no point for 48. Anyway thats my 2 cents
Kevin