Who is? And what is your setup?
I fear of spamming again my harddrives with the doubled size of the double size of 48kHz...
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I did 192 recordings for a extreme pitched down Vocals one time. It was just a test, on what is going on in the upper frequency spectrum. The result was something between artefacts and noise :D. So its more of a playground thingy.
Where 192k is very important for sound quality -> if you use distortion or amp simulation. There, the higher frequencies fold back on the audible ones (i can't give you a source for this, it was my Sound Design trainer who told me this) -> 192k makes sense.
24/96 is my standard for recording anything these days and 192kHz is a must for when I know the material will be significantly manipulated (and the recording equipment can actually handle it). Even when recording for video projects that are standard 48kHz I run a second recorder at 24/96 as a backup.
Considering how cheap storage has gotten and 24/96 using up about ~1GB per hour per track, 24/192 ~2GB per hour per track and a 1TB HD sells for about EUR 50, I don't think that storage space / price should be an excuse anymore.
It's also a matter of staying "future proof". I've already had cases where clients demanded 96kHz recordings (whether or not that was actually warranted is a different question) so it's good to just be ready for that.
I compared 41 khz and 192 khz. Admittedly, recording a guitar may not make a big difference but there was one. It was as if someone had increased the presence a little mixed with an exciter. This effect was barely audible but it was there. If I were to record drums, cybals, a piano or acoustic instrument, I'm sure that it would make a slight difference. Not sure about electronic music. Recording at 192 khz will probably tax my computer and hard drive. Perhaps I'll record some items as 192 and others at 96khz - yet to be tried.