This is a matter that has been discussed and discussed on just about every forum talking about recording.
When thinking back, I believe most discussions ended up with the following arguments that sort of tend to boil up as concensus.
1) different equipment handles different max sample rates
2) some equipment does handle some of the possible sample rates rather badly ( one example might some of the Sound Blaster generations that only handled 48kHz natively, everything else was software resampled behind the scenes ). Even rather high-end equipment has been shown to support some of the sample rates less well the others to choose between.
4) higher sample rates means larger files and higher load on your computer ( which might be moot if you computer is fast enough and your hard drives large enough )
5) different end media may set restriction on what sample rates are allowed for your end result
6) best bet is for you to try your own equipment in your own application, from recording to end result at different sample rates. You might preferr one of them.
Nothing else seems to be a common consensus. Some like a high sample rate and resampling, others hate resampling, some say that resampling has to be at even divisors, others show scientifically that it is not so. And then there are two camps of people where one camp says that hearing ends at about 20kHz and the other camp says recordings has to go well above that to capture the full story and that we can hear that. Add to that a lot of peole that, frankly speaking, really does not seem to have a clue either way, but still airs their opinions.
Now, for my own, rather humbling recording needs ( acoustic classical music ) I tend to record at 44.1kHz.
I did follow my own advice 6 above, and did some tests.
// Gunnar