It really depends on how pro you are.
I make music on a laptop in my house with microphones that cost under €100. Will recording at over 44 make the blindest bit of difference? Not if my room is not treated, my guitar is not top grade, and quite frankly my playing is not the best.
If I was working in a studio with top grade equipment, balanced audio, peerless mics, and amazing musicians...yes, it might well be worth it, to capture all the delicate details of the session.
If you're working in the box with synths etc. It won't make a difference if you start the project at 44, because, as long as there is no wav data, you can switch up later. As long as it's MIDI, it doesn't matter. The issue comes with recording and bouncing tracks.
Ultimately, your audio will only be as good as the source, no matter the sample rate.