It is ALWAYS best to record at the highest resolution even if it is going to be reduced to 44K 16 bit. The higher the resolution the better the dithering down to 16bit. Plus if you are ever going to master to DVD Audio in the future that can support higher sample and bit rates then it makes sense to have the best recording possible. If hard disk space is really an issue then you can record at 96K 24bit to reduce size. The difference between 96K and 192K is not dramatic but the difference between 16 and 24 bit is very noticeable.