It depends on what you're recording as to what bit depth you need to use, i.e. if you record a 909 kick it doesn't really matter on whether it's 24/96 or 16/44 as it's such a basic sound. If you're recording a grand piano in a concert hall, then it would be easier to hear differences in the recording quality between 16/44 and 24/96 because the sound is going to be more complex so a higher rate would make a difference. Only use the sample rate / bit depth you need to.
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