I know that rumor does exist... And there is evidence that certain plugs work a little better at higher samplerates (reverbs), but the main question will still remain whether the higher resolution is worth the sr-conversion (same whith 96k)... But of course your converters will work better at higher SR.
I use 44.1 for music projects. 48k was always the standard for movie scoring, so 48k is the standard for "film" audio. It should be mentioned that "Sony" did their "Starwars" Episode-I recording of the London philharmonics at 44.1 for the CD version, avoiding the SRC.
I once attended a SR-algo test, where "Cool Edit" and "Samplitude" seemed to have the best algos. Whith Cool Edit 2000 you get the longest processing times of all...which yielded the best results but it seemed as there is a certain amount of filter-ripple or "ringing" in very impulsive material, though. Third best was "Waves" whith their stand-alone program, as far as I remember. Nuendo/Cubase was fast, but midfield at best, amongst SoundForge and others. Wavelab had changed the frequency content in a too abvious way IMO, but the dithering options aren´t so bad. For the ones who are interested, there is another software solution... called Audio Magic Ring (AMR) working as a samplingrate-, wordlength, normalize- & format- (Wave, AIFF, BWF, OMF, PMF, etc) converter....to be found under
http://www.merging.com. It´s a demo which works for a month, I think.
Regards,
Sunshine