It’s more and more tempting to record at higher sampling rates and bit rates. The problem I have with it especially when it comes to mastering is it’s hard to monitor through the dithering ( down sampling and change in bit depth ) .
You tweak at one bit depth/sample rate and then bounce down and hope for the best. Some mastering plugins/DAWS deal with this a little but I don’t know of any that allow you to monitor and switch down between sample rates and bit depths. In that situation I think I would put up with quite a bit of latency between making adjustments and changes in playback. I just thought I would put the idea out there. That would be an awesome plugin to be able to put on the end of the mix bus. Something that just created a virtual output or dealt with the sound card and allowed you to toggle between various sample and bit depth settings and then bounce through the plugin to a file.
Probably just a pipedream but something I have been thinking about for while.