Apparently the reason that above 48 khz is frowned on by some is nothing to
do with niquist/the range of human hearing etc but rather distortions in
reproduction equipment when using very high sample rates that can introduce
artifacts and actually make things sound worse. This article makes this
point and evewn includes some experiments and filesw you can use to test on
your own eqwuipment to see if these artifacts are produced on your system :

http://productionadvice.co.uk/high-sample-rates-make-your-music-sound-worse/

As for bit rate - well most people agree, especially in the mixing stages,
a higher bit rate is a good thing.
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