Thats a great essay APK.
I have been running my studio through a Lavry AD/DA setup for quite a while. The man will not create anything above 96k. Below is an introduction to a paper he wrote.
The Optimal Sample Rate for Quality Audio By Dan Lavry, Lavry Engineering Inc. May 3, 2012
Imagine that you and a friend were standing at the base of a lone hill in an otherwise flat plain, and you start walking up that hill towards the top. Now imagine that when you reach the top, your friend tries to convince you that you can go higher up the hill if you simply walked twice the distance forward from the base. You would probably pause for a moment, look around, and quickly realize that continuing forward would just take you back down the other side of the hill! This concept of an optimum is not hard to understand, but in digital audio circles more and more people are taking the word of their friend the salesman, who tells them to keep on walking.
In this paper, I will cover some of the myths of higher sampling rate and illustrate how higher sampling rates can actually reduce accuracy in audio conversion. Moreover, I will attempt to elucidate the existence of an optimal sample rate and how conversion at higher or lower rates compromises the accuracy of the audio signal......
Heres the link to the continued white paper highlighted above. Have to say a fair bit of this goes way over my head http://www.lavryengineering.com/pdfs/lavry-white-paper-the_optimal_sample_rate_for_quality_audio.pdf