I run 24/44.1. I run 24-bit for three reasons: (1) it gives me added headroom while recording, (2) it reduces the potential for introducing quantization noise during any edits/fades/effects/eq/compression/mixing, and (3) it leaves a higher-quality original source for achival. I record 44.1 for three different reasons: (1) I simply can't hear the difference, (2) it cuts the file size in half (from 96) and that is a big difference when running 24-bit to begin with, which helps lower storage requirements, removes the dreaded split workflow, and increases the speed of any edits/effects rendering, and (3) I don't have to resample when moving down to 16-bit for cd playback. Anyway, that's my take on the topic these days FWIW...