There will be different answers for different people. I suggest people use their ears. Since my computer is powerful enough and I do not use more than perhaps 30 tracks, I can record using 88.2 or 96K and it does sound better to me. I appreciate the better latency when recording. I do not use tracks during recording that I do not need to listen to when recording new tracks. This allows me to have a smaller buffer size and retain the latency benefit. Then on playback, where latency is not an issue, I can increase the buffer size. I hope this makes some sense.
But this does not mean that this should apply to everyone.